Diponegoro Journal of Accounting
Volume 3, Nomor 2, Tahun 2014

STUDI PEMANFAATAN INFORMASI LAPORAN REALISASI ANGGARAN DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI JAWA TENGAH

Alfita Rakhmayani (Unknown)
Sudarno Sudarno (Unknown)

Article Info

Publish Date
24 Mar 2014

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.

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Journal Info
Diponegoro Journal of Accounting
Website

Abbrev

accounting

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...