UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS, AKTIVITAS PENGENDALIAN DAN KOMPETENSI APARATUR PEMDA TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DI BPKAD PROVINSI SUMSEL. PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS, AKTIVITAS PENGENDALIAN DAN KOMPETENSI APARATUR PEMDA TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DI BPKAD PROVINSI SUMSEL.
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Abstract
The study was conducted to determine the effect of Financial Statement Presentation, Accessibility, Control Activities and Regional Government Apparatus Competence on Financial Management Accountability in the Regional Financial and Asset Management Agency of South Sumatra Province. The population in this study were BPKAD employees of South Sumatra Province. Respondents in this study were 79 people, namely in the fields of budget, accounting, treasury and regional property management using purposive sampling method. The results of this study indicate that partially and simultaneously the variables of Financial Statement Presentation, Accessibility, Control Activities and Competence of Local Government Officials have a positive and significant effect on the Accountability of Financial Management in South Sumatra Province. The value of Adjusted R Square in this study is 0.463 or 46.3%, which means the Financial Management Accountability variable of 46.3% can be explained by the variables of Financial Statement Presentation, Accessibility, Control Activities and Regional Government Apparatus Competence, the remaining 53.7% is explained. by other variables not included in this study
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 20 Jun 2022 07:35 |
| Last Modified: | 20 Jun 2022 07:35 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13581 |
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