Pengaruh Penyajian Laporan Keuangan, Aksesibilitas, dan Komitmen Manajemen terhadap Transparansi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah (SKPD) Kota Bandung Tahun 2021)

Syilvia Tresnawati (Telkom University)
Sri Rahayu (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Telkom University)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 11 No 1 (2023)

This study aims to determine whether the presentation of financial statements, accessibility, and management commitment have a simultaneous and partial effect on the transparency of local government financial statements in the Bandung City Regional Apparatus Work Unit (SKPD) in 2021. This research is a type of descriptive and verifiable research. The population in this study is all heads and sub-sections of finance in SKPD Bandung City. The sample determination technique uses non-probability sampling with a total of 112 people. The data in this study were analyzed using a multiple linear regression method using IBM SPSS version 25 software. The results showed that the presentation of financial statements, accessibility, and management commitment had a simultaneous effect on the transparency of local government financial statements. Partially, only accessibility and management commitment have a positive effect on the transparency of government financial statements in the Bandung City Regional Apparatus Work Unit (SKPD) in 2021.