m. chalis Primary Author mixed material bibliography Banda Aceh Universitas Syiah Kuala 2016 id Indonesia

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The purpose of this research is to analyze the students' perceptions of financial reporting on the local government. The research type used in this study is correlational research, by using random sampling method 100 accounting students of Syiah Kuala University. The type of data used is primary data obtained directly by distributing questionnaires to accounting students at random. The analysis used in this research is descriptive analysis. The results showed that (1) accounting students have a positive perception of the financial reporting of local government, (2) accounting student concentration of public sector has a better understanding of the financial reporting of local governments compared to accounting students concentrations of non-asp, and (3) the concentration of public sector accounting students assume that the government's financial reporting is done by the students, while students accounting concentration of non-public sector accounting considers that the preparation of the financial statements of local governments hard done by students. Keywords: perception, students, local government financial reporting. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 19230 2016-02-01 16:17:16 2016-02-04 11:29:38 machine generated