PERSEPSI MANAJER TERHADAP INFORMASI AKUNTANSI DAN HUBUNGANNYA DENGAN KEMAJUAN KOPERASI UNIT DESA (KUD) DI JAWA TENGAH

Abstract

This empirical research was done at KUDs in Central Java. KUDs is one of the cooperatives which is fully supported by the government considere model for economic development. The research focused on KUDs, and it involved 56 KUDs as sample of a total ± 590 KUDs in Central Java. The purposes of this research, entitled : Manager's perception of Accounting Information and The Assosiation towards The KUD's Performance in Central Java were : (1) To identify the relationship among the manager's education and experience and quality of the accounting information at KUD in Central Java. (2) To identify the relationship among the manager's perception of accounting information and the manager's education and manager's experience. (3) To identify relationship between the manager's perception of accounting information and the KUD's performance in Central Java. The data for the research were gathered by using questionnaires. The respondent were managers of KUDs in-Central Java. Prior to the analysis of data, the data were tested by the test randomness and the test of consistency. Data analySis was done by using the simple regression model with MICROSTAT program. The research finding revealed that : (1) There was dependence relation beteen the manager's experience and quality of accounting information, but, there was no dependence relation between the manager's education and quality of accounting information at KUD in Central Java. (2) There was dependence relation between the manager's perception of accounting information and the manager's experience, but there was no dependence relation between the manager's perception of accounting information and th manager's education. (3) There was no dependence relation between the manager's perception of accounting information and the KUD's performance