PERSEPSI PRAKTISI BIDANG KEUANGAN PEMERINTAH DI KABUPATEN JEMBER DAN BANYUWANGI TERHADAP PENGETAHUAN, KEAHLIAN, DAN KEMAMPUAN YANG DIBUTUHKAN OLEH AKUNTAN PEMERINTAH (Studi Empiris Di Sekretariat Daerah Kabupaten Jember dan Banyuwangi)

Abstract

The target of this research was to knowing the perception among the financial practioner in Secretariat Area Office of Sub-Province Jember and Banyuwangi about knowledge, skilled and ability that required by governmental accountant. This research used survey method with kuisioner technique. Samples which used in this research is tested by using Mann-Whitney Test for data which is have unnormal distribution. While for data that have normal distribution used statistical test appliance T-Test. Variable which used in this reaserch is knowledge, skilled and ability which required by governmental accountant. Based on statistical test result (T-Test) for 1st Hipotesis discovered that the value of Sig (2-Tailed) is 0.711. It was mean that Ho1 accepted, because those value was bigger than the significancy level whice is 0.05. From 2nd Hipotesis discovered that the value of sig (2-tailed) was 0.268 mean that Ho2 accepted. And from 3rd Hipotesis discovered that the value of Sig (2-tailed) was 0.972 mean Ho3 accepted. From 3 Hipotesis could be concluded that there ware not differenciation of perception between financial practicioner in Secretariat Area Office of Sub-Province Jember and Banyuwangi about knowledge, skilled, and ability required by governmental accountant. Therefore for the next reaserch, we suggested to used more precise and broader reaserch sample so it would give result of reaserch which the generalization ability was no doubt.