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All Journal Riset Akuntansi dan Keuangan Indonesia
Choirunnisa Arifa
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Economics, Econometrics & Finance

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The Impact of Public Leadership on Accountability in Local Government: Evidence from Indonesia Setyaningsih, Titik; Indra Bastian; Choirunnisa Arifa; Fuad Rakhman
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13047

Abstract

This study examines the influence of public leadership on local government accountability. The study employed a survey methodology, involving local government employees in seven local governments in Central Java. The data analysis was conducted using Partial Least Squares. The research results indicate that rule-following leadership has a significant positive effect on accountability and financial reporting quality. Accountability leadership plays an important role in increasing financial reporting quality. An increase in financial reporting quality can increase accountability in an organization.
Co-Authors Fuad Rakhman Indra Bastian Setyaningsih, Titik