Kebutuhan informasi catatan atas laporan keuangan pemerintah

RISMAYANTI, Rini, Dr. Indra Bastian, MBA

2008 | Tesis | S2 Magister Akuntansi

The objective of this research was to identify the information needs of users about the notes of financial statements and analyze the conformity between current regulation about Indonesian Governmental Accounting Standards (PP No 24 / 2005) and user needs of governmental notes of financial statements. Research was done in 9 months from December 2007 to August 2008 . This research is conducted on 600 citizens spread on 10 provinces in Indonesia chosen from cluster sampling. The resources person consist of legislative on provincial governments, civil servants, private sectors, lecturers and students in universities spread on Riau, West Java, Central Java, East Java, Yogyakarta, Bali, Nusa Tenggara Barat, West Kalimantan, Maluku, and North Maluku. The instrument for collecting the data is questioners with likert scale. The data obtained from the research are analyzed by statistical tools, One sample t test, with factor analysis and MANOVA as additional. The research finding show that there are four main information which are needed by users. They are Macro Economy and Fiscal Policies; Accounting Policies; Detail notes on fund and accounts classification; and also Financial Performance Achievement. All of them are the important information of notes of financial statements. This empirical result is fit with the regulation.

Kata Kunci : Notes of financial statements,User needs,Information needs