ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNA DALAM MEMANFAATKAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BUKITTINGGI

Abstract

The financial reports of local governments should be optimally utilized by the users in the process of planning, budgeting and decision-making. But in fact, the financial reports are only used as an accountability tool.

This study aims to identify and analyze the influence of educational level, educational background, knowledge of accounting and the correspondence between the information presented and the information needed by the users on the use of the local government financial reports of Bukittinggi. The users studied are the head of SKPD, the legislators and the auditors of BPK. The research data were collected through questionnaires and were analyzed by using the multiple linear regression.

The hypothesis testing results show that the level of education and the educational background of the users do not have a significant effect on the utilization of local government financial reports. While the users’ accounting knowledge and the compatibility between the information presented in the financial reports and the information the users need have a significant effect on the utilization of the financial reports.

Keywords: the utilization of the financial reports, the level of education, the educational background, the knowledge of accounting, the suitability of the information.