Jurnal Ilmiah Raflesia Akuntansi
Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi

Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas Informasi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Desa

Sulistyowati, Andita (Unknown)
Riskanita, Dinda (Unknown)
Andriani, Juwita (Unknown)



Article Info

Publish Date
31 Oct 2024

Abstract

This study aims to obtain empirical evidence on the impact of financial report presentation and financial information accessibility on the accountability of village fund management. Village fund management accountability refers to the responsibility of village governments to the public regarding village financial management. The research was conducted in 13 villages in Kledung District, Temanggung Regency, with 52 respondents selected using a non-probability sampling method, specifically purposive sampling. Data were collected through questionnaires, and data analysis was performed using multiple linear regression with SPSS version 26. The results show that both financial report presentation and financial information accessibility have a positive effect on the accountability of village financial management.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...