Green Inflation: International Journal of Management And Strategic Business Leadership
Vol. 1 No. 4 (2024): November : Green Inflation: International Journal of Management and Strategic B

The Influence of Financial Report Quality on Performance Accountability in the Regional Financial Management Agency of Mamasa Regency

Rusdiah Hasanuddin (Unknown)
Nadya Nurhidayah Nurdin (Unknown)
Nurasia Natsir (Unknown)



Article Info

Publish Date
03 Nov 2024

Abstract

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

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Journal Info

Abbrev

GreenInflation

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Topics in this Journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...