PENGARUH TINGKAT PENDIDIKAN, MASA KERJA, PELATIHAN, DAN POSISI DI PEMERINTAHAN TERHADAP PEMAHAMAN LAPORAN KEUANGAN DAERAH (STUDI EMPIRIS PADA EKSEKUTIF DAN LEGISLATIF DI LEMBAGA PEMERINTAHAN KABUPATEN BANJARNEGARA)

Abstract

ABSTRACT This study aimed to test the influence of education level, years of service, training, and government positions to the understanding of the financial statements. Common problems in this research is the importance of a good understanding of financial reports by the legislatif and eksekutif in local government for the purposes of planning, controlling, and decision-making. The eksekutif as a maker of financial statements communicate the financial report to Parliament as a legislatif body after the audit by the Badan Pemeriksa Keuangan ( B P K ) as one form of local governance accountability. The population of this research is a tim anggaran eksekutif and panitia anggaran legislatif on a number of 46 respondents. Regression analysis carried out with the software Statistica l Product and Service Solution (SPSS) was used to analyze the data. Before performing tests of hypotheses, testing the validity and r eliability, then conducted tests of hypotheses through the F test and t test. The results showed that the level of education, tenure, training, and positions in government have a positive and significant impact on the understanding of the financial statements. Value of the coefficient of determination indicates that together the level of education, tenure, training, and the Government's position on the dependent variable (the understanding of the financial statements) of 71.5%, while the remaining 28.5% influenced by other factors outside the model. Keywords: Understanding the financial statements, educational level, period of employment, training, government position.