Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Humanities and Social Studies
Roselitha, Sherilliya
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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

Found 1 Documents
Search

 1 
THE INFLUENCE OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE ON THE ACCOUNTABILITY OF REGIONAL FINANCIAL REPORTING (AN EMPIRICAL STUDY ON CITY/REGENCY GOVERNMENTS IN EAST JAVA PROVINCE FOR THE 2021–2023 PERIOD) Wijayanti, Rahma Rina; Rahmawati, Siti Nur Ameilia; Kusumawati, Rida; Roselitha, Sherilliya; Puspita, Dela
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 3 No. 02 (2025): MAY 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of financial performance on the accountability of local government financial reporting in East Java Province during the 2021–2023 period. Using a descriptive quantitative approach and secondary data from audited financial reports by the Audit Board of Indonesia (BPK), financial performance was measured through solvency, revenue effectiveness, and spending efficiency, while accountability was proxied by audit opinions. The results show that revenue effectiveness has a significant impact on accountability, while solvency and spending efficiency do not. These findings highlight the importance of fiscal capacity and good governance in building accountable financial reporting.
Co-Authors Kusumawati, Rida puspita, dela Rahma Rina Wijayanti Rahmawati, Siti Nur Ameilia