CD Skripsi
Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Keuangan Daerah, Sistem Pengendalian Internal Dan Sistem Akuntansi Keuangan Daerah Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kampar)
ABSTRACT
This study aims to examine the influence of Financial Statement Presentation, Regional Financial Accessibility, Internal Control Systems, and Regional Financial Accounting Systems on Regional Financial Management Accountability. The study population comprised 31 Regional Government Organizations, consisting of 22 government agencies, 6 institutions, the Regional Secretariat, the Regional Representative Council Secretariat, and the Inspectorate in Kampar Regency. The sample was obtained using a saturated sampling method. Data were obtained by distributing questionnaires directly to respondents and by reviewing literature related to the research problem, both print and electronic media. Data processing was carried out using Smart PLS version 4.1.1.4. The results of this study indicate that Financial Statement Presentation, Regional Financial Accessibility, Internal Control Systems, and Regional Financial Accounting Systems influence Regional Financial Management Accountability.
Keywords: Financial Statement Presentation, Regional Financial Accessibility, Internal Control Systems, Regional Financial Accounting Systems, Regional Financial Management Accountability
Tidak tersedia versi lain