judul skripsi tentang akuntansi sektor publik pemerintah

(2002) in Mulyana (2006) which states that there are two commonly accepted goals of the government’s annual reporting of accountability (accountability) and decision usefulness (decision making). In an effort to create a transparent and accountable governance of course there is a guarantee that any information or important events recorded properly the activities of government with a clear sizes and can be summarized through the accounting process in the form of financial reporting, where we can see everything that happened in in these entities, namely the government. Key words: user information needs of the governmental financial reports, investors, creditors the education level (senior high school, diploma, undergraduate and graduate) and the education background (accounting and non accounting) significantly influence the investors and creditors information needs of the governmental financial reports. Meanwhile, the MANOVA result indicates that the characteristics of respondents, i. 13, 2006, the rules of the governmental financial reporting did not completely accordance with the user needs.

24, 2005 (Government’s Standard of Accounting) and The Regulation of the Minister of Domestic Affairs No. Having been compared with the rules of the governmental financial reporting in The Government Regulation No.

The result indicates that the financial information, economic information,the compliance to the rules, performance, planning and budgeting, and narrative information are strongly needed in the governmental financial reports. Jurnal Akuntansi Lainnya: Desain dan Pengaruh Sistem Kontrol : Pengujian Model Pengaruh Langsung dan Tidak Langsung An additional analysis is conducted in order to know the influences of respondents’ characteristics towards the user information needs of the governmental financial reports by using Multivariate Analysis of Variance (MANOVA). Comparison between the rules of the governmental financial reports and the investors and creditors information needs of the governmental financial reports is done by using content analysis. The statistic method used in testing the hypothesis is descriptive statistic. Questionnaires are distributed by both directly and email. The respondents are 43 company and 20 bank in West Sumatera.

Respondents in this research are the investors and creditors as one of the main user groups of the governmental financial reports. The aim of this research is to identify the user information needs of the governmental financial reports and the suitability between the rules of the governmental financial reports and user needs of the governmental financial reports. Armel Yentifa (Politeknik Universitas Andalas)ĭr.

Judul skripsi tentang akuntansi sektor publik pemerintah