Galih Supraja
Universitas Pembangunan Panca Budi Medan

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The Effect of Transparency And Accountability on The Quality of Public Financial Reports Sonang Sipahutar; Nur Fadilla; Rischa Nadapdap; Sayyida Nabila; Galih Supraja
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2313

Abstract

This study aims to analyze the influence of transparency and accountability on the quality of public financial reports. Transparency and accountability are considered key elements in enhancing the trust and credibility of public institutions, especially in financial management. The research employed a quantitative approach, collecting data through surveys and analyzing it using multiple linear regression. The study population consisted of public institutions within a specific region, with samples selected purposively. The findings reveal that transparency and accountability significantly influence the quality of public financial reports. These results imply that strengthening transparency and accountability practices can improve financial report quality, thereby promoting better financial governance. The study suggests that public institutions should continue enhancing transparency and accountability by implementing policies supporting clear, timely, and responsible information disclosure.