Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Business, Accounting and Finance
Rostianna, Sherlina
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Influence of Accountability and Transparency on the Quality of Financial Reports At The BKAD Sumedang Kartiwa, Aa; Rostianna, Sherlina; Farman, Fanji
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

This study aims to determine the effect of Accountability and Transparency on the Quality of Regional Financial Reports. The object of this study is the Regional Finance and Asset Agency of Sumedang Regency. This study is quantitative and uses primary data. The data collection method uses the Non Probability Sampling technique with the Purposive Sampling method, by distributing questionnaires to 42 respondents as samples. The analysis technique used is multiple linear regression analysis, hypothesis testing, correlation coefficient testing and determination coefficient using IBM SPSS version 25. Based on the results of partial hypothesis testing with the t test for the accountability variable from the significance value of 0.002<0,05 with a ttest coefficient of 3.404> ttable 2.02269 and the transparency variable shows a significance value of 0.000<0,05 with a ttest coefficient of 5.779> ttable 2.02269 which means that accountability and transparency of financial reports have a positive and significant effect on the quality of regional financial reports. Meanwhile, simultaneously with the f test, it shows that the significance value is 0.001<0,05 with a calculated f coefficient of 95.778>f table 3,2380 , which means that the accountability and transparency of financial reports have a positive and significant effect simultaneously on the quality of regional financial reports.
Co-Authors Fanji Farman Kartiwa, Aa