Pengaruh kemandirian daerah, kinerja pemerintah daerah, dan sistem pengendalian intern terhadap akuntabilitas pelaporan keuangan Matilde

Oktaviani, Agnes and Sari, Dian Purnama (2021) Pengaruh kemandirian daerah, kinerja pemerintah daerah, dan sistem pengendalian intern terhadap akuntabilitas pelaporan keuangan Matilde. Pengaruh kemandirian daerah, kinerja pemerintah daerah, dan sistem pengendalian intern terhadap akuntabilitas pelaporan keuangan Matilde, 21 (1). pp. 186-193. ISSN p-ISSN 1412-629X, e-ISSN 2579-3055, Jurnal Nasional Terakreditasi Sinta 3

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Abstract

Accountability of local goverment’s financial reports is very important in the process to managing regional financial. Financial accountability is manifested in the form of financial statement, which have been audited by an independent organization, The Audit Board of Republic Indonesia (BPK RI), which is responsible for auditing the fairness of financial statement and providing audit opinions to determine the level of accountability of regional financial reports. The responsibility of the government to explain to stakeholders about financial information through financial statement must be run with the principle of accountability, it aims for goverment to get public trust. So that the goverment can prosper the community to regional development. This study aim to empirically examine the effect of regional independence, government performance, and internal control system on financial reporting accountability. Accountability of financial reporting is measured by audit opinion. The population was all local government at province of East Java. The sample are 38 districts/cities in 2015-2018 and sampling tecnique using purposive sampling. In this study the data collection uses secondary data documentation method in the form of local government financial statement and data analysis using logistic regression with SPSS 23. The result show that regional independence and government performance have significant impact to financial reporting accountability, while internal control system has no significant impact to financial reporting accountability.

Item Type:	Article
Additional Information:	Jurnal Nasional Terakreditasi Sinta 3
Uncontrolled Keywords:	accountability, regional independence, government performance, internal control system
Subjects:	Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	30 Nov 2022 07:18
Last Modified:	11 Jan 2023 07:53
URI:	http://repository.ukwms.ac.id/id/eprint/32568

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