Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi
Marsya, Anisa Lutvia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah Marsya, Anisa Lutvia; Ferawati, Indah Wahyu; Wicaksono, Bambang
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2117

Abstract

The purpose of this research is to find out how the implementation of local government accounting systems, reporting systems, and compliance with statutory regulations influence the accountability of the performance of local government agencies. The population of this research is the Regional Work Unit (SKPD) which consists of the Regional Secretariat, DPRD Secretariat, inspectorate, department, agency and Satpol PP. Sample selection used the purposive sampling method. This research uses primary data with data collection methods using questionnaires. The respondents in this research were treasurers in each SKPD of Banyuwangi district. The data analysis technique used is SEM-PLS with the help of SmartPLS 3.0 software for data analysis. The results of this research indicate that the variable implementation of the regional government accounting system and reporting system has a positive effect on the accountability of the performance of regional government agencies. Meanwhile, the variable compliance with statutory regulations has no effect on the accountability of the performance of local government agencies
Co-Authors Ferawati, Indah Wahyu WICAKSONO, BAMBANG