Kegunaan Pelaporan Keuangan Untuk Pembuatan Keputusan Internal

Tunjung Probo Nirmala (Universitas Negeri Sebelas Maret, Surakarta)
Mohammad Alfian (Universitas Negeri Sebelas Maret, Surakarta)
Yeni Priatna Sari (Universitas Negeri Sebelas Maret, Surakarta)

Journal of Accounting and Investment
Vol 15, No 1: January 2014

Study aims to determine the level of usefulness of financial reporting for internal decision-making based on the internal user's perception of government financial reporting. Research methods are using primary data sources through an online questionnaire to 93 employees in the Inspector General Ministry of Commerce. Research suggests there is a relationship between educational background with degree of usefulness of financial statements, but there is no statistical evidence that supports an association between the level of professional experience and level of usefulness of financial statements. In addition, it is known that the level of usefulness of accrual-based information is high in internal decision-making framework. However, it was also found that there was no difference in usefulness between accrual-based information and cash-based information for internal decision making.