Studi Kebutuhan Informasi Pengguna Laporan Keuangan Pemerintah Kota Padang (Studi Empiris pada DPRD dan SKPD Kota Padang)

Siswita Novia; Fefri Indra Arza; Henri Agustin

doi:10.24036/wra.v3i1.6159

Studi Kebutuhan Informasi Pengguna Laporan Keuangan Pemerintah Kota Padang (Studi Empiris pada DPRD dan SKPD Kota Padang)

Siswita Novia⁽¹⁾, Fefri Indra Arza⁽²⁾, Henri Agustin⁽³⁾,
(1) Alumni Program Studi Akuntansi Fakultas Ekonomi UNP

Indonesia
(2) Program Studi Akuntansi Fakultas Ekonomi UNP

Indonesia
(3) Program Studi Akuntansi Fakultas Ekonomi UNP

Indonesia

Corresponding Author

DOI : https://doi.org/10.24036/wra.v3i1.6159

Full Text:

Language : Id

Abstract

The aim of this research is to identify the user information needs of the governmental financial reports. The population on this research were DPRD and SKPD at Padang City. The selection of the sample with total sampling method, with 87 respondents. Primary data were used in this research, collected with a direct survey using questionnaire that sent to Parlement Member and head of the finance department and finance department staff at every selected SKPD in the region of Padang. Descriptive analysis are used as analysis method and t test with using Statistical Package For Social Science (SPSS) as the tools. The research prove that there’s no difference between financial Report that needs by DPRD and SKPD on Governmental Finacial Report. Also there’s no difference between the compliance of rules information that needs by DPRD and SKPD on Governmental Financial Report. Meanwhile there are difference between performance information thet needs by DPRD and SKPD on Governmental Financial Report, Performance information more need by DPRD and SKPD. And the last there’s no difference between planning and budgeting information that needs by DPRD and SKPD on Governmental Financial Report.

Keywords: information needs, govermental financial report, financial information