Image of Pengaruh Penyajian Laporan Keuangan, Sistem Pengendalian Internal Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah ( Studi Empiris Pada Opd Pemerintah Kota Pematangsiantar)
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Pengaruh Penyajian Laporan Keuangan, Sistem Pengendalian Internal Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah ( Studi Empiris Pada Opd Pemerintah Kota Pematangsiantar)

ABSTRACT
This study aims to examine the effect of the presentation of financial
statements, internal control systems and accessibility of financial reports on the
accountability of regional financial management. The population of this research is
23 opd in Pematangsiantar city government. The sampling technique used in this
research is purposive sampling. The data were processed using SPSS version 25 and
analyzed using multiple linear regression analysis.
The dependent variable in this study is the accountability of regional financial
management. The independent variables used in this study are the presentation of
financial statements, the internal control system and the accessibility of financial
statements
The results of this study indicate that the presentation of financial statements
affects the accountability of regional financial management at a significance level of
0.001 < 0.05, the internal control system affects the accountability of regional
financial management at a significance level of 0.000 < 0.05, the accessibility of
financial statements affects the accountability of regional financial management. at a
significance level of 0.006 < 0.05.
Keywords: Financial Statement Presentation, Internal Control System, Accessibility
Of Financial Reports And Accountability Of Regional Financial
Management.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0158)
02 03. 121 (0158)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0158)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0158)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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