PERSEPSI EKSEKUTIF DAN LEGISLATIF MENGENAI MANFAAT INFORMASI DALAM LAPORAN KEUANGAN PEMERINTAH KOTA PADANG PANJANG

Lola Olhana, Prof. Wihana Kirana Jaya, M.Soc.Sc., Ph.D.,

2012 | Tesis | S2 Magister Ek.Pembangunan

Tujuan dari penelitian ini adalah 1. untuk menganalisis pengaruh variabel regulasi, akuntabilitas, transparansi, kompensasi dan sanksi, perilaku opportunistik, peran dan fungsi legislatif, serta biaya transaksi terhadap persepsi eksekutif dan legislatif mengenai manfaat informasi dalam laporan keuangan Pemerintah Kota Padang Panjang, dan 2. untuk mengidentifikasi faktor-faktor yang mempunyai probabilitas paling dominan pengaruhnya terhadap persepsi eksekutif dan legislatif mengenai manfaat informasi dalam laporan keuangan Pemerintah Kota Padang Panjang. Populasi penelitian ini adalah pihak eksekutif dan pihak legislatif di Kota Padang Panjang. Metode yang digunakan dalam penelitian ini adalah regresi logistik biner (Binary Logistic Regression). Pengujian akurasi model regresi digunakan untuk menilai akurasi model regresi, dalam penelitian ini diukur dengan nilai Chi-Square dengan Uji Hosmer dan Lemeshow. Hasil analisis regresi binary logistik diperoleh bahwa variabel independen yang terdiri dari variabel variabel regulasi, akuntabilitas, transparansi, kompensasi dan sanksi, perilaku opportunistik, peran dan fungsi legislatif, serta biaya transaksi secara simultan berpengaruh signifikan terhadap persepsi eksekutif dan legislatif mengenai manfaat informasi dalam laporan keuangan Pemerintah Kota Padang Panjang. Secara parsial, variabel transparansi, kompensasi dan sanksi, serta biaya transaksi berpengaruh terhadap persepsi eksekutif dan legislatif mengenai manfaat informasi dalam laporan keuangan Pemerintahan Kota Padang Panjang. Berdasarkan hasil penelitian variabel regulasi bukanlah faktor yang mempunyai probabilitas paling dominan mempengaruhi persepsi eksekutif dan legislatif. Namun dari hasil uji ekspektasi B dapat diketahui bahwa variabel biaya transaksi mempunyai probabilitas terbesar dalam mempengaruhi persepsi eksekutif dan legislatif mengenai manfaat informasi dalam laporan keuangan Pemerintah Kota Padang Panjang.

The purpose of this research is 1. to analyze the effect of variable regulation, accountability, transparency, compensation and punishment, opportunistic behavior, the role and legislative function, as well as transaction costs of the executive and legislative perceptions regarding the usefulness of information in the financial reports of Government of Padang Panjang, and 2. to identify factors that have a probability of the most dominant influence on the perception of the executive and the legislature about the benefits of information in the financial reports of Government of Padang Panjang. research The population of this is the executive and the legislature in the city of Padang Panjang. The method used in this research is Binary Logistic Regression and the accuracy test of regression model used to assess the accuracy of the regression model, in this study were measured with Chi-Square value with Hosmer and Lemeshow test Sample selecting and gathering technique in this researchis donewith purposive sampling. The method used in this research is Binary Logistic Regression and the accuracy test of regression models used to assess accuracy of regression model of which measured using Chi-Square value with Hosmer and Lemeshow test. The results of binary logistic regression analysis found that the independent variables consisting of a variable variable regulation, accountability, transparency, compensation and punishment, opportunistic behavior, the role and functions of the legislature, as well as transaction costs simultaneously significant effect on the perception of the executive and the legislature about the benefits of information in financial reports of Government of Padang Panjang. Partial, variable transparency, compensation and sanctions, as well as transaction costs affect the perception of the executive and the legislature about the benefits of information in financial reports of Government of Padang Panjang. , Based on the results of the study variables that have a regulation is not a factor influencing the probability of the most dominant perception of the executive and the legislature. But the test results expected from B can be seen that the transaction cost variables have the greatest probability in influencing perceptions of the executive and the legislature about the benefits of information in financial reports of Government of Padang Panjang.

Kata Kunci : eksekutif, legislatif, regresi binary logistik, ekonomi kelembagaan baru, laporan keuangan pemerintah