CD Skripsi
Pengaruh Aksesibilitas Laporan Keuangan, Transparansi Dan Sistem Akuntansi Keuangan Daerah Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada OPD di Kota Pekanbaru)
This research aims to determine the influence of financial report accessibility, transparency and regional financial accounting systems on regional financial management accountability. The population in this study is the Regional Apparatus Organizations (OPD) of the Pekanbaru City Government with a total of 47 Regional Apparatus Organizations. Meanwhile, the sample technique in this study used a purposive sampling technique. The data used in this research is primary data collected through a questionnaire survey. The sample in this research was 29 Regional Apparatus Organizations (OPD) taken using the purposive sampling method. The data analysis technique used in this research is analysis using a Structural Equation Model (SEM) based on Partial Least Square (PLS). The results of this research show that financial management accessibility, transparency and regional financial accounting systems influence the accountability of regional financial management. Thus, the results of this research provide valuable insights for policy makers, practitioners and researchers in efforts to increase accountability in regional financial management.
Keywords: Accessibility of financial reports, transparency, regional financial accounting system, accountability of regional financial management.
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