IMANTO, ARRUM (2020) PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN KOLAKA TIMUR). Undergraduate thesis, UPN"VETERAN" JATIM.
|
Text (Bab 1)
1.PDF Download (429kB) | Preview |
|
![[img]](http://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Bab 2)
2.PDF Restricted to Repository staff only Download (372kB) |
|
|
Text (Bab 3)
3.PDF Restricted to Repository staff only Download (420kB) |
|
|
Text (Bab 4)
4.PDF Restricted to Repository staff only Download (964kB) |
|
|
Text (Bab 5)
5.PDF Download (188kB) | Preview |
|
|
Text (Daftar Pustaka)
Dapus.PDF Download (404kB) | Preview |
|
|
Text (Lampiran)
Lam.PDF Restricted to Repository staff only Download (1MB) |
|
|
Text (Cover)
Cover.PDF Download (810kB) | Preview |
Abstract
This study aims to determine, analyze and test the effect of presentation of regional financial reports, regional financial accounting systems, accessibility of regional financial reports to management accountability regional finance. The type of data used in this research is research quantitative, the data source used is primary data, namely data that obtained directly from respondents using the collection method questionnaire data. Researchers used samples taken from a population that totaling 110 people, the sample taken is the State Civil Apparatus (ASN) the accounting/financial administration department who has understood the ins and outs about regional financial management, in the research sample selection technique using purposive sampling method. The research was carried out in the Work Unit Regional Apparatus SKPD Financial and Revenue Management Agency East Kolaka Regency BPKPD. The method of analysis in this study using descriptive statistics, data quality test, Classical Assumption Test, and Method Multiple Linear Analysis consists of the coefficient of determination (R2 ), F test, and t test using SPSS. The results showed that the presentation of financial statements, regional financial accounting system, accessibility of regional financial reports has a positive effect on the accountability of regional financial management, this causes that presenting regional financial reports that are relevant, reliable, comparable, understandable, in the preparation of financial statements demonstrate appropriate accounting recognition, measurement and presentation penyajian with laws and regulations, as well as providing access to community and user roles can increase accountability regional financial management. Keywords: Regional Financial Report Presentation, Financial Accounting System Regional, Accessibility, Accountability
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Mujari Mujari | ||||||||
| Date Deposited: | 14 Jun 2021 07:54 | ||||||||
| Last Modified: | 14 Jun 2021 07:54 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1911 |
Actions (login required)
 |
View Item |