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All Journal Akuisisi : Jurnal Akuntansi ARIKA EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi : Transparansi dan Akuntabilitas Soso-Q : Jurnal Manajemen Cita Ekonomika: Jurnal Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Media Bina Ilmiah Manis : Jurnal Manajemen dan Bisnis Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Senda Yunita Leatemia
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura, Universitas Pattimura Ambon
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Journal : Jurnal Akuntansi : Transparansi dan Akuntabilitas

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Pengaruh Penyajian dan Aksesibilitias Laporan Keuangan Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah Senda Yunita Leatemia; Paul Usmany
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5248

Abstract

The purpose of this study is to empirically examine the effect of the presentation and accessibility of regional financial reports on the accountability of regional financial management. This research is a quantitative research with several hypothesis testing. A sample of 87 respondents consisting of heads of offices, secretaries, heads of divisions, heads of sections and staff from each OPD of the Ambon City Government, who are involved in the process of managing regional finances. Based on the t test, it shows that the presentation of regional financial reports has a positive and significant effect on the accountability of regional financial management, while the accessibility of regional financial reports has no effect on the accountability of regional financial management. This is because regional financial reports have not been published openly through the mass media and information on regional financial reports is difficult to access by external parties.
Co-Authors Adonia Anita Batkunde Amelia Josefien Viotty Radianto Anakotta, Fanny Monica Angkotasan, Fadhil Fatih Fashalea Atarwaman, Rita J.D. Batkunde, Adonia Anita Ferry Hendro Basuki Franco Benony Limba Gainau, Paskanova Christi Kilay, Trisye Natalia Laitupa, Muhammad Fadila M. Rifkhi Fauzan S Nickita F. Febryanti Radianto, Amelia Josefien Viotty Sitanala, Theresia Febiengry Theresia Febiengry Sitanala Tirza Oktovianti Lenggono Usmany, Paul Yana Mustika Yudi Iskandar Ely