PERSEPSI STAKEHOLDERS INTERNAL TERHADAP AKUNTABILITASudDAN TRANSPARANSI LAPORAN KEUANGAN UNIVERSITASudSEBELAS MARET PASCA DITETAPKAN SEBAGAIudBADAN LAYANAN UMUMud(Studi Kasus pada Laporan Keuangan Tahun 2009)

摘要

ABSTRACTudINTERNAL STAKEHOLDERS PERCEPTION OF ACCOUNTABILITYudAND TRANSPARENCY OF FINANCIAL STATEMENTS AFTERudUNIVERSITY SEBELAS MARET SET AS A PUBLIC SERVICE AGENCYud(Case Study on Financial Statement 2009)udRia Rizki RamadhaniudF0307076udThe purpose of this study is to determine the internal stakeholders'sudperception of accountability and transparency of Financial Statements ofudUniversity Sebelas Maret in 2009. This research is based on previous research byudSutedjo (2009), Kasijan (2009), Uruci (2007), Wulandari (2009), and Jagatud(2006). The population in this study is internal stakeholders, including the leaders,udemployees and staffs of the University Sebelas Maret. The method sampling isudjudgment purposive sampling method. Data obtained by distributing questionnaireudcontaining 10 questions to 30 respondents. Gap analysis is used to interpretudresearch data.udThe result of this research shows that internal stakeholders's perception forudaccountability of Financial Statements of University Sebelas Maret is moderate orudnormal. Internal stakeholders's perception for transparency of FinancialudStatements of University Sebelas Maret is low or not satisfied.udKeywords: Perception, Internal Stakeholders, Transparency, Accountability.