Shadrina, Hilyati Nurul (2023) Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas Terhadap Akuntabilitas Pengelolaan Keuangan Daerah. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this research is to test and prove the relationship between the variables of financial statement presentation and accessibility to the accountability variables of regional financial management in Tuban Regency. This research uses quantitative methods, and the calculations use statistical methods assisted by SPSS 26 software. SPSS is a program that assists researchers in processing statistical data accurately and quickly. The test equipment in this study used hypothesis testing and this study used multiple linear regression analysis techniques to analyze the magnitude of the influence between the independent variables and the dependent variable. The reason researchers are interested in conducting this research is to test whether there is an influence on the presentation of financial statements, accessibility on the accountability of regional financial management. The government of Tuban Regency is the place of this research. Purposive sampling was used in this study, and distributing questionnaires to respondents was the data collection method used in this study. This study found that the regional financial management accountability variable is influenced by the presentation of financial reports. but accessibility does not affect regional financial management accountability, and presentation of financial reports and accessibility affect regional financial management accountability. This research has a novelty, namely accessibility does not affect the accountability of regional financial management. Presentation of financial reports that are complete and in accordance with SAP allows control and supervision of proper financial management. The accessibility of regional financial reports does not affect the accountability of regional financial management. This may be because there are still many obstacles to obtaining local government financial reports. In addition, neither the mass media nor websites provide much information regarding the financial reports of regional governments in each region. Keywords: Presentation of Financial Reports, Accessibility and Accountability of Regional Financial Management.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Hilyati Nurul Shadrina | ||||||||
| Date Deposited: | 31 Mar 2023 02:51 | ||||||||
| Last Modified: | 31 Mar 2023 02:51 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/12016 |
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