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Enumbi, Misra
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PENGARUH ASAS TRILOGI KEPEMIMPINAN DAN AKSEBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN Ayem, Sri; Enumbi, Misra
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4154

Abstract

This research aims to examine and analyze the influence of the Leadership Trilogy Principle and Accessibility of Financial Reports on the Implementation of Financial Reporting Transparency in SKPDs in the Yogyakarta Special Regional Government. The population of this study consisted of 89 respondents, these 89 respondents were selected as research samples based on purposive sampling, so there were 89 research samples. The data analysis method used is multiple linear regression analysis. The research results show that the leadership trilogy has a positive effect on the transparency of financial reporting and the accessibility of financial reports also has a positive effect on the transparency of financial reporting