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Research Article 


The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid.

Abstract
The purpose of this study was to test and find out whether the information on the Regional Government Financial Statements (LKPD) is relevant in the decision making by the Makassar city government to plan and compile the Regional Revenue and Expenditure Budget (APBD) throughout the 2011 to 2019 period.used in this study are LKPD and APBD of Makassar city for the period 2011-2019.This study used multiple regression analysis equations to test the hypothesis.The results of this study indicate that the components of the LKPD, namely the budget realization report and balance report form the basis for planning and preparation of the Makassar City Regional Government APBD during the period 2011 to 2019. These results explain that the Makassar City LKPD information has relevance in planning and preparation of the APBDhas met the characteristics of the financial statements stated in the Government Accounting Standards (SAP).

Key words: Relevance,Public Sector Accounting, Regional Government Financial Statements, Regional Revenue and Expenditure Budget


 
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Pubmed Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid. The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning. EEO. 2021; 20(5): 2270-2277. doi:10.17051/ilkonline.2021.05.248


Web Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid. The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning. http://ilkogretim-online.org//?mno=61707 [Access: April 09, 2021]. doi:10.17051/ilkonline.2021.05.248


AMA (American Medical Association) Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid. The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning. EEO. 2021; 20(5): 2270-2277. doi:10.17051/ilkonline.2021.05.248



Vancouver/ICMJE Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid. The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning. EEO. (2021), [cited April 09, 2021]; 20(5): 2270-2277. doi:10.17051/ilkonline.2021.05.248



Harvard Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid (2021) The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning. EEO, 20 (5), 2270-2277. doi:10.17051/ilkonline.2021.05.248



Turabian Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid. 2021. The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning. Elementary Education Online, 20 (5), 2270-2277. doi:10.17051/ilkonline.2021.05.248



Chicago Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid. "The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning." Elementary Education Online 20 (2021), 2270-2277. doi:10.17051/ilkonline.2021.05.248



MLA (The Modern Language Association) Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid. "The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning." Elementary Education Online 20.5 (2021), 2270-2277. Print. doi:10.17051/ilkonline.2021.05.248



APA (American Psychological Association) Style

Nirwana, Sitti Nurani Sirajuddin, Ilham Rasyid (2021) The Relevance of Local Government Financial Report Information in Decision Making on Regional Revenue and Expenditure Budget Planning. Elementary Education Online, 20 (5), 2270-2277. doi:10.17051/ilkonline.2021.05.248








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