Journal of Accounting and Investment
Vol 18, No 1: January 2017

Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah dan Implikasinya Terhadap Kepercayaan Public-Stakeholders

Baiq Nurrizkiana (Magister Akuntansi Universitas Mataram, NTB)
Lilik Handayani (Magister Akuntansi Universitas Mataram, NTB)
Erna Widiastuty (Magister Akuntansi Universitas Mataram, NTB)



Article Info

Publish Date
13 Jul 2016

Abstract

This research  aimed to examine the influence of the financial statements presentation and accessibility toward transparency and accountability of regional financial management, followed by examine the influence of transparency and accountability of regional financial management toward the trust of Public-stakeholders. This research is explanatory research. Sampling in this research using purposive sampling method, then determined a sample of 233 respondents from internal public-stakeholders as many as 83 people,  namely 30 heads and 30 chief financial officer of SKPD/agencies, and 23 auditors of East Lombok district government inspectorate, with consideration that they are understand and responsible for the presentation and availability of financial statements. Samples are derived from external public-stakeholders as many as 50 members of Parliament in East Lombok, 35 NGO activists / Management Foundation, 35 journalists who are users of financial information and 30 businessmen taxpayer / levy. Analysys methods used in testing the hypothesis is the Partial Least Square Analysis. The results showed that the financial statements presentation and accessibility partially positive and significant influence toward the transparency and accountability of regional financial management. Similarly with the transparency and accountability of regional financial management partially positive and significant influence toward the trust of public-stakeholders.

Copyrights © 2017






Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...