Kebutuhan Investor dan Kreditor Atas Informasi dalam Pelaporan Keuangan Pemerintah Daerah
Armel Yentifa (Politeknik Universitas Andalas)
Dr. Yurniwati, SE, M.Si, Ak (Fak. Ekonomi Universitas Andalas)
Suhanda, SE. M.Si, Ak (Fak. Ekonomi Universitas Andalas)
[Jurnal Akuntansi Sektor Publik – SNA 13]
The aim of this research is to identify the user information needs of the governmental financial reports and the suitability between the rules of the governmental financial reports and user needs of the governmental financial reports. Respondents in this research are the investors and creditors as one of the main user groups of the governmental financial reports. The respondents are 43 company and 20 bank in West Sumatera. Data are collected by a survey method. Questionnaires are distributed by both directly and email.
The statistic method used in testing the hypothesis is descriptive statistic. Comparison between the rules of the governmental financial reports and the investors and creditors information needs of the governmental financial reports is done by using content analysis. An additional analysis is conducted in order to know the influences of respondents’ characteristics towards the user information needs of the governmental financial reports by using Multivariate Analysis of Variance (MANOVA).
The result indicates that the financial information, economic information,the compliance to the rules, performance, planning and budgeting, and narrative information are strongly needed in the governmental financial reports. Having been compared with the rules of the governmental financial reporting in The Government Regulation No. 24, 2005 (Government’s Standard of Accounting) and The Regulation of the Minister of Domestic Affairs No. 13, 2006, the rules of the governmental financial reporting did not completely accordance with the user needs. Meanwhile, the MANOVA result indicates that the characteristics of respondents, i. e. the education level (senior high school, diploma, undergraduate and graduate) and the education background (accounting and non accounting) significantly influence the investors and creditors information needs of the governmental financial reports.
Key words: user information needs of the governmental financial reports, investors, creditors
In an effort to create a transparent and accountable governance of course there is a guarantee that any information or important events recorded properly the activities of government with a clear sizes and can be summarized through the accounting process in the form of financial reporting, where we can see everything that happened in in these entities, namely the government. Ryan et al. (2002) in Mulyana (2006) which states that there are two commonly accepted goals of the government’s annual reporting of accountability (accountability) and decision usefulness (decision making). This matching is also expressed in the SAP (2005) paragraph 10, that the general purpose financial statements also have predictive and prospective role, providing useful information to predict the magnitude of resources needed for ongoing operations, the resources generated from continuing operations, as well as the associated risks and uncertainties.
But according to several studies that have been done was the information contained in government financial reporting is not used in decision making. In Sweden the politicians and senior government managers are not using accrual accounting information presented in the government financial reporting (Paulsson, 2006). Meanwhile, in Italy the user is also not utilize accounting information administration (Steccolini, 2002). Similarly, in Indonesia, the head SKPD not optimally utilize the information contained in government financial reporting (Fontanella, 2010).
There are many factors that affect the user in utilizing the Government’s financial reporting. The study in Sweden shows that the user does not use the information contained in the government’s financial statements because of the heavy workload and their lack of accrual accounting information is available (Paulsson, 2006).
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