Image of Pengaruh Sistem Akuntansi Keuangan Daerah, Aksesibilitas Laporan Keuangan, Pengendalian Internal, Dan Penyajian Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Pekanbaru)
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Pengaruh Sistem Akuntansi Keuangan Daerah, Aksesibilitas Laporan Keuangan, Pengendalian Internal, Dan Penyajian Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Pekanbaru)

ABSTRACT
There are many cases of abuse in regional financial management involving irresponsible parties which result in fund leaks and misappropriation. Lack of accountability can undermine public trust in local government. Therefore, in maintaining integrity to ensure accountability in regional financial management, it is important for regional governments to increase accessibility and control at every stage of financial management, from planning to supervision. Regional governments need to provide easy access for users of financial reports, not only to legislative institutions and supervisory bodies but also to the public who have trusted regional governments to manage public funds. Accountability of regional financial management can be influenced by several factors, one of which is the Financial Accounting System, Accessibility of Financial Reports, Internal Control and Presentation of Financial Reports. This research aims to test and analyze the influence of the Regional Financial Accounting System, Accessibility of Financial Reports, Internal Control and Presentation of Financial Reports. towards Regional Financial Management Accountability in Pekanbaru City regional apparatus organizations. The population in this research is 64 state civil servants who have positions ranging from echelon 1 and 2 in 32 Regional Apparatus Organizations (OPD) in Pekanbaru City. The sampling technique uses the saturated sampling method. The number of samples in the research was 58 civil servants who held positions in 29 OPDs. The data processing method uses multiple linear analysis methods. The results of the research show that the Regional Financial Accounting System, Accessibility of Financial Reports, Internal Control and Presentation of Financial Reports influence the Accountability of Regional Financial Management in Pekanbaru City Regional Apparatus Organizations. From the results of this research, to obtain accountability for good regional financial management, leaders must pay strict attention to the implementation of the financial accounting system, accessibility, internal control and presentation of financial reports.
Keywords: Management Accountability, Accessibility, Control

Ketersediaan
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Perpustakaan Universitas Riau 2002125422
2002125422
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2002125422
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002125422
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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