PERSEPSI USER TERHADAP LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS DI EKS KARISIDENAN SURAKARTA)

Jaka Winarna, Sri Murni

Abstract


The purpose of this study is to examine the perception difference among user to the local government annual report.

The sample of this study were citizens, DPR and BAWASDA, and investor (big companies) that located in region Surakarta that is consist seven city and regency (Surakarta, Sukoharjo, Karanganyar, Wonogiri, Klaten, Sragen, Boyolali). Sample that used in this study was 281 respondents. Instrument that used in this study is questionnaire, where have been tested validity and reliability. This research also use normality test and the result indicated that data have been used is in normal distribution. For hypothesis test, this research using Kruskal Wallis.

Null hypothesis in this research is there is difference in the perception of user to the local government annual report.

The result of this research faound that there’s difference among user to the local government annual reports. The Kruskal Wallis tests show the result of 0,000. The result indicated that null hypothesis is not accepted and the conclusion have been taken that there is no different perception of user local government annual report in region Surakarta.

Keywords:                perception, users, Local Governmental Annual Reports

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