ANALYSING THE EFFECT OF EXPERIENCE, ACCOUNTING KNOWLEDGE, AND THE QUALITY OF ACCOUNTING INFORMATION ON THE UTILIZATION OF REGIONAL GOVERNMENT FINANCIAL STATEMENTS (EMPIRICAL STUDY ON SKPD DKI JAKARTA)
This research aims to investigate the effect of experience, accounting knowledge, and the quality of accounting information on the utilization of regional government financial statements. This study is classified as a quantitative research. The data was collected from head of the office, the subhead of the finance division and financial administration officer (PPK) of the Regional Work Units (SKPD) DKI Jakarta by distributing questionnaires to the respondents directly. The sample in this study was 90 respondents. Technical analysis of the data used is linear regression with SPSS 18. The result showed that the experience doesn’t affect the utilization of local government financial statements, while the accounting knowledge and accounting information quality affect the utilization of local government financial statements.