探索财务报表呈现及可访问性信息使用本库鲁省

Dwince Oktasari, S. Saiful, Nila Aprila
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引用次数: 0

摘要

本研究旨在回顾、讨论和证明财务报表的列报和财务信息的可及性对财务报表信息使用的影响。这项研究是在省级DPRD,监察局和BPK进行的,共有47名受访者。数据采用调查问卷收集,并采用多元线性回归处理。研究结果表明,财务报表的可及性和正面信息的显著性对明古鲁省区域财务报表信息的使用具有积极意义。希望更好的财务报表列报和信息可及性将增加财务报表信息的使用。
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EKSPLORASI PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS INFORMASI PENGGUNAAN LAPORAN KEUANGAN DAERAH PROVINSI BENGKULU
This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial statement presentation and information accessibility will increase the use of financial statement information.
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