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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Inovasi Penelitian Jurnal Bina Bangsa Ekonomika
Irwan Muslim
Universitas Bung Hatta
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Inovasi Penelitian

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BERPENGARUHKAH DESENTRALISASI FISKAL DAN KINERJA PEMERINTAH DAERAH TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN? Elva Dona; Gentha Gautama; Irwan Muslim
Jurnal Inovasi Penelitian Vol 2 No 12: Mei 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i12.1519

Abstract

Financial reporting accountability is an obligation of the government to provide accountability for regional financial reports. The purpose of this study is to determine the effect of fiscal decentralization and local government performance on financial reporting accountability in 19 districts and cities of West Sumatra Province. The sample in this study were 19 regencies and cities of West Sumatra Province with the sampling technique of total sampling. The analytical method used is binary logistic regression method. Based on the hypothesis, the research results simultaneously show that fiscal decentralization and local government performance have a positive effect on financial reporting accountability. Partially that fiscal decentralization has a positive effect on financial reporting accountability, local government performance has no effect on financial reporting accountability.
Co-Authors Akmal Akmal Antoni Antoni Elva Dona Fitri Handayani Gentha Gautama Maryanto Maryanto Sefnedi Sefnedi, Sefnedi