Abstract :
The purpose of this study was to identify the information needed by users of
government financial reports and financial statements suitability between state government.
Respondents in this study is the community as one of the major users of government
financial statements. Total Respondents are 100 persons residing or working in the Ciputat
area.
Data was collected using questionnaires distributed in two ways, that is given
directly to respondents and via email. Statistical methods used in testing the variable type of
information that is Validity Test, Reliability Test, and Normality Test, while the methods
used for assessment of conformity between financial statement with the needs of local
communities by looking at the percentage of respondents who agree or disagree to the
question posed .
The results show that the Information of Financial Condition, Information of Economic
Condition, Compliance Information with the Regulations, Performance Information,
Information Planning and Budgeting, and narrative information is needed in financial
report. Then, government financial statement has met the needs of society, it can be seen
through the questionnaire result that shows majority of respondents know / read financial
statements, the majority of respondents said financial statements has represent the
government's policies, the majority respondents said financial statements has represent the
government services,the majority respondents said the government's financial statements has represent tax revenue, the majority respondents said the government's financial
statements already represent economic conditions and state infrastructure, and the majority
of society see the financial statements to assess health conditions. Keywords: information needed by users of government financial statements, financial
information, economic, regulatory compliance, performance, planning and budgeting, and narrative information.