Jurnal Riset Terapan Akuntansi
Vol. 2 No. 1 (2018): JURNAL RISET TERAPAN AKUNTANSI

DETERMINAN AKUNTABILITAS KEUANGAN PEMERINTAH PROPINSI SUMATERA SELATAN

Sri Hartaty Maria Maria Sari (Politeknik Negeri Sriwijaya)



Article Info

Publish Date
08 Aug 2018

Abstract

The aim of this research is to knowing and analyze the effect of region financial accounting system, control activities, and quality of goverment human resource to financial accountability with quantitative method. Population used in this research is all staff in financial division and reporting division at BPKAD Sumatera Selatan Province. The sampling technique in this research is jenuh sampling.  The data were collected through survey using the questionnaire. The result of the analysis showed that (1) the effect of region financial accounting system, control activities, and quality of goverment human resource give positive and significant influence simultaneously on region financial accountability.(2) Region financial accounting system give negative and significant influence on region financial accountability. (3) Control activities give positive and significant influence on region financial accountability. (4) the result shown the quality of Goverment Human Resource give positive and significant influence on region financial accountability.

Copyrights © 2018






Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...