Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vol. 6 No. 2 (2025): April

The Effect of Transparency And Accountability on The Quality of Public Financial Reports

Sonang Sipahutar (Universitas Pembangunan Panca Budi Medan)
Nur Fadilla (Universitas Pembangunan Panca Budi Medan)
Rischa Nadapdap (Universitas Pembangunan Panca Budi Medan)
Sayyida Nabila (Universitas Pembangunan Panca Budi Medan)
Galih Supraja (Universitas Pembangunan Panca Budi Medan)



Article Info

Publish Date
21 Feb 2025

Abstract

This study aims to analyze the influence of transparency and accountability on the quality of public financial reports. Transparency and accountability are considered key elements in enhancing the trust and credibility of public institutions, especially in financial management. The research employed a quantitative approach, collecting data through surveys and analyzing it using multiple linear regression. The study population consisted of public institutions within a specific region, with samples selected purposively. The findings reveal that transparency and accountability significantly influence the quality of public financial reports. These results imply that strengthening transparency and accountability practices can improve financial report quality, thereby promoting better financial governance. The study suggests that public institutions should continue enhancing transparency and accountability by implementing policies supporting clear, timely, and responsible information disclosure.

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Journal Info

Abbrev

jurnalemak

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Emak: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking ...