Wawasan Volume II – 1 Lis Lestari S.

STUDI KOMPARASI PERSEPSI AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN ANTARA PENGELOLA KEUANGAN PEMDA DENGAN MAHASISWA AKUNTANSI
(Studi Empiris pada Pemerintah Daerah Kabupaten Malang dan Mahasiswa Jurusan Akuntansi di Universitas Katolik Widya Karya)

ABSTRACT

The purpose of this research is to know the difference between the perception of local government financial managers student majoring in accounting with the Catholic University of Widya Karya towards accountability and transparency of local government financial reports Malang. The population in this study are employees at DPPKA (Office of budget, finance and Asset Management) Malang student majoring in accounting and the Catholic University of Widya Karya Malang. Sampling with Non-Probability Sampling i.e. Quota sample. This sample method selected samples have characteristics or criteria in a particular amount or the desired quota. Hypothesis testing with test Independent Sample T-test and F-test.
The results showed that there was no difference between the perception of local government financial reporting Manager with students majoring in accounting for accountability and transparency of local government financial reports regarding indicators of accountability accountability is honesty, accountability, accountability processes, program accountability policy. As well as an indicator of transparency that is the substance of the information, how to obtain information and the nature of the information.

Keyword : The difference in perception, Accountability and transparency, local government financial reports Manager and Accounting Students

Halaman 40 – 49

 

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