PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH, PENGENDALIAN INTERNAL, PENERAPAN ANGGARAN BERBASIS KINERJA, DAN PENERAPAN SAP BERBASIS AKRUAL TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH(Studi Kasus Pada SKPD Kota Yogyakarta)
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 3
Abstract
This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management.Data in this research obtained by method of survey with questionnaires. The population in this researchis all employees in theSKPD city of Yogyakarta. The technique of sampling using nonprobability sampling method of purposive sampling. The sample in this researchis the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta. The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression. The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management. The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management. The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementationof accrual-based government accounting standards significant effect onthe transparency of regional financial management.
Authors and Affiliations
Dominikus Ledo
Keywords
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- EP ID EP647088
- DOI 10.26460/ed_en.v1i3.336
- Views 90
- Downloads 0
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