KAJIAN PENGGUNAAN INFORMASI KEUANGAN DAERAH

Abstract

The purposes of this study are to examine the effect of the local financial report presentation and the financial report information understanding to the use of local financial information. The background of this study is the number of information user types to the financial report. Therefore, it is quite hard to prepare the information which is satisfying all of the local financial information users. The data of this study is the primary data. This study uses the target population. The data is collected from 92 respondents who are internal and external users of the local financial information. The hypothesis of this study is examined by using multiple linear regressions.The results of this study showed that partially, the presentation of the financial report and financial report information understanding affects to the use of local financial information with the respective significance values 0.004 and 0.000. Meanwhile, simultaneously the presentation of financial report and financial report information understanding affects to the use of financial information with the significance value of 0.000.