JURNAL LENTERA BISNIS
Vol 12, No 2 (2023): JURNAL LENTERA BISNIS, MEI 2023

Pengaruh Penerapan Akuntansi Pemerintahan Dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Provinsi Sumatera Utara Pada Badan Keuangan Dan Aset Daerah

Muhammad Syahputra Rizki (Universitas Muhammadiyah Sumatera Utara)
Novien Rialdy (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
19 May 2023

Abstract

This study aims to determine the effect of implementing government accounting and monitoring the quality of financial reports on performance accountability of North Sumatra provincial government agencies in regional financial and asset bodies and to determine the effect partially or simultaneously on the regional financial and asset offices of North Sumatra province. The approach used in this research is a descriptive and associative quantitative approach. The population in this study are all Regional Financial and Asset Agency Work Units within the scope of the North Sumatra Provincial Government. The data collection technique in this study used a questionnaire technique in the form of a Gform. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software version 29.0. These results indicate that the application of government accounting has a significant effect on the accountability of Government Agency Performance in the regional financial and asset agency offices of North Sumatra Province. the performance of government agencies in the regional financial and asset agency offices of North Sumatra Province, this is due to the higher t-count value than t-table and the application of government accounting and monitoring the quality of financial reports affects the performance accountability of government agencies in the offices of financial and asset bodies of North Sumatra Province as seen from the f-count value which is higher than the f-table.Keywords: Implementation of Government Accounting, Quality Control of Financial Statements, Performance Accountability of Government Agencies.

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Journal Info

Abbrev

jrlab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...