Riset Akuntansi dan Keuangan Indonesia
Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia

The Impact of Public Leadership on Accountability in Local Government: Evidence from Indonesia

Setyaningsih, Titik (Unknown)
Indra Bastian (Unknown)
Choirunnisa Arifa (Unknown)
Fuad Rakhman (Unknown)

Article Info

Publish Date
30 Dec 2025

Abstract

This study examines the influence of public leadership on local government accountability. The study employed a survey methodology, involving local government employees in seven local governments in Central Java. The data analysis was conducted using Partial Least Squares. The research results indicate that rule-following leadership has a significant positive effect on accountability and financial reporting quality. Accountability leadership plays an important role in increasing financial reporting quality. An increase in financial reporting quality can increase accountability in an organization.

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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...