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All Journal Jurnal Bina Akuntansi
Athailah Athailah
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Economics, Econometrics & Finance

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSEBILITAS KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH UTARA M. Lutfi Al Fahmi; Zulkarnaini Zulkarnaini; Fauzan Fauzan; Bobby Rahman; Maulidin Maulidin; Athailah Athailah
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.459

Abstract

This literatur target to examine the impact of regional financial accessibility and the presentation of financial reports on the accountability of regional financial management in the North Aceh Region. The researchers employed purposive sampling to collect primary data from a sample of 104 individuals. Multiple linear regression analysis and standard assumption tests were conducted to assess the relationship between the independent variables and the dependent variable. The findings indicate that the accountability of regional financial management in the North Aceh Region is significantly influenced by the accessibility of regional financial resources. However, the introduction of budget summaries does not have a substantial impact on the accountability of territorial financial management in the same region. Furthermore, the study demonstrates that the availability of regional finance and the introduction of financial reports significantly affect the accountability of regional financial management in the North Aceh Region.
Co-Authors Bobby Rahman fauzan Fauzan M. Lutfi Al Fahmi Maulidin Maulidin Zulkarnaini Zulkarnaini