PERSEPSI EKSEKUTIF DAN LEGISLATIF MENGENAI MANFAAT INFORMASI DALAM LAPORAN KEUANGAN PEMERINTAH KOTA PADANG PANJANG
| Main Authors: | , Lola Olhana, , Prof. Wihana Kirana Jaya, M.Soc.Sc., Ph.D., |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/98080/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54630 |
Daftar Isi:
- The purpose of this research is 1. to analyze the effect of variable regulation, accountability, transparency, compensation and punishment, opportunistic behavior, the role and legislative function, as well as transaction costs of the executive and legislative perceptions regarding the usefulness of information in the financial reports of Government of Padang Panjang, and 2. to identify factors that have a probability of the most dominant influence on the perception of the executive and the legislature about the benefits of information in the financial reports of Government of Padang Panjang. research The population of this is the executive and the legislature in the city of Padang Panjang. The method used in this research is Binary Logistic Regression and the accuracy test of regression model used to assess the accuracy of the regression model, in this study were measured with Chi-Square value with Hosmer and Lemeshow test Sample selecting and gathering technique in this researchis donewith purposive sampling. The method used in this research is Binary Logistic Regression and the accuracy test of regression models used to assess accuracy of regression model of which measured using Chi-Square value with Hosmer and Lemeshow test. The results of binary logistic regression analysis found that the independent variables consisting of a variable variable regulation, accountability, transparency, compensation and punishment, opportunistic behavior, the role and functions of the legislature, as well as transaction costs simultaneously significant effect on the perception of the executive and the legislature about the benefits of information in financial reports of Government of Padang Panjang. Partial, variable transparency, compensation and sanctions, as well as transaction costs affect the perception of the executive and the legislature about the benefits of information in financial reports of Government of Padang Panjang. , Based on the results of the study variables that have a regulation is not a factor influencing the probability of the most dominant perception of the executive and the legislature. But the test results expected from B can be seen that the transaction cost variables have the greatest probability in influencing perceptions of the executive and the legislature about the benefits of information in financial reports of Government of Padang Panjang.