<![CDATA[This study aims to analyze the effect of regional financial management accountability, Local Own-Source Revenue (PAD) management, and the effectiveness of DPRD supervision on the quality of regional government financial statements at the DPRD of Dompu Regency. This study employed a quantitative method with an associative approach. The population consisted of all 30 members of the DPRD of Dompu Regency, and all members were included as the research sample. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The data analysis included validity tests, reliability tests, and classical assumption tests, while hypothesis testing was conducted using t-tests and F-tests. The results show that regional financial management accountability has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.709 and a p-value of 0.011. Local Own-Source Revenue (PAD) management also has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.705 and a p-value of 0.011. Furthermore, the effectiveness of DPRD supervision has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.937 and a p-value of 0.007. Simultaneously, regional financial management accountability, PAD management, and the effectiveness of DPRD supervision have a significant effect on the quality of regional government financial statements, with a statistical value of 7.378 and a p-value of 0.001. These findings indicate that improving financial management accountability, optimizing PAD management, and strengthening the effectiveness of DPRD supervision can contribute to improving the quality of regional government financial statements.]]>
Copyrights © 2026
