PENGARUH TINDAKAN SUPERVISI, BUDAYA ORGANISASI, KEPRIBADIAN, DAN PELATIHAN TERHADAP KELENGKAPAN LAPORAN KEUANGAN Studi pada Kabupaten Karanganyar

DOI: https://doi.org/10.14710/jaa.v7i1.4674

Article Info
Submitted: 27-03-2013
Published: 01-11-2010
Section: Research Articles
This study empirically examined the influence of the supervising, culture, personality, and training on the completeness of financial statements of the local governments. To collect the data, a research instrument was prepared to participant. Using survey information collected from 50 accountant who prepare the financial statement on Kabupaten Karanganyar Central Java Province, this study uses full regression method. The results of the test show that the supervising and training provide influence on the completeness of financial statements on Kabupaten Karanganyar. The results indicated that the supervising from the higher managers increase the financial statements completeness. And in the same way, training for the accountant increase the completeness of financial statements too.However, the researcher failed to find the influence of the culture and personality on the completeness of financial statements of the local governments.

Keywords

supervising, culture, personality, training, and completeness of financial statements

  1. Desiandi Sayful Anwar 
    Universitas Ahmad Dahlan , Indonesia
  2. Dewi Amalia 
    Universitas Ahmad Dahlan , Indonesia