STUDI PEMANFAATAN INFORMASI LAPORAN REALISASI ANGGARAN DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI JAWA TENGAH
Abstract: Budget report
presents an overview of sources, allocation and use of economic resources
managed by the government. Understanding and utilization of government
information in the financial statements is critical to making an economic
decision. This study aims to examine specifically the effect of user
characteristics on utilization of budget report. Data were collected through
questionnaire distributed to local government agencies in the province of
Central Java. Statistical tests were performed using regression analysis. The
results showed that experience, gender, level and background of education
significantly influence the utilization of budget report information. While
social factors did not significantly influence the utilization of budget report
information.
Penulis: Alfita Rakhmayani,
Sudarno
Kode Jurnal: jpakuntansidd141115
