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

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).