Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang)

Pancawati Hardiningsih (Universitas Stikubank)
Rachmawati Meita O. (Universitas Stikubank)
Ceacilia Srimindarti (Universitas Stikubank)
Ida Kristiana (Universitas Muhammadiyah Semarang)

AKTSAR: Jurnal Akuntansi Syariah
Vol 2, No 1 (2019): June 2019

This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.