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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Syilvia Tresnawati
Telkom University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Pengaruh Penyajian Laporan Keuangan, Aksesibilitas, dan Komitmen Manajemen terhadap Transparansi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah (SKPD) Kota Bandung Tahun 2021) Syilvia Tresnawati; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2682

Abstract

This study aims to determine whether the presentation of financial statements, accessibility, and management commitment have a simultaneous and partial effect on the transparency of local government financial statements in the Bandung City Regional Apparatus Work Unit (SKPD) in 2021. This research is a type of descriptive and verifiable research. The population in this study is all heads and sub-sections of finance in SKPD Bandung City. The sample determination technique uses non-probability sampling with a total of 112 people. The data in this study were analyzed using a multiple linear regression method using IBM SPSS version 25 software. The results showed that the presentation of financial statements, accessibility, and management commitment had a simultaneous effect on the transparency of local government financial statements. Partially, only accessibility and management commitment have a positive effect on the transparency of government financial statements in the Bandung City Regional Apparatus Work Unit (SKPD) in 2021.
Co-Authors Sri Rahayu