Dinamika
Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi

PENGARUH RULE OF LAW DAN PEMAHAMAN AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

Ayem, Sri (Unknown)
Oktaviani (Unknown)



Article Info

Publish Date
30 May 2025

Abstract

This research aims to determine the influence of the rule of law and understanding of accounting on Regional Financial Management Accountability. The population in this study were all BKAD employees of Gunungkidul Regency. Sampling was carried out using purposive sampling, namely employees related to the financial management report of BKAD Gunungkidul Regency. The data analysis used is the path coefficient value. The results of this research show that the rule of law has a positive effect on accountability. Understanding accounting has no effect on accountability. The implication in this research is that the rule of law is an important variable in influencing the accountability of regional financial management in Gunungkidul Regency. The rule of law is a tool to monitor and encourage the creation of correct, transparent and fair government management in accordance with the rules of law.

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Journal Info

Abbrev

dinamika

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang ilmu-ilmu ekonomi manajemen dan bisnis yang meliputi bidang manajemen operasional, manajemen sumber daya manusia, manajemen keuangan, manajemen pemasaran, sosial, Ekonomi yang dikelola dan diterbitkan oleh LPPM ...