Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan Dan Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Di Kabupaten Pelalawan

Uli, Ruth Nita (2019) Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan Dan Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Di Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of the presentation of the report finance, financial statement accessibility and internal control of accountability of regional financial management in Pelalawan Regency. Population in this study as many as 30 DPOs in Pelalawan District, and respondents in this study the head of finance and the head of subdivisions finance at agencies and services that are part of the Organization Regional Apparatus in Pelalawan Regency. The sampling technique used was purposive technique sampling with 58 respondents. Data collection methods are surveys with using a questionnaire distributed to respondents. Data analyzed by using multiple regression analysis with the help of the SPSS program version 22. The results of this study indicate that the report presentation variable finance, financial statement accessibility and internal control simultaneous effect on the accountability of regional financial management in Pelalawan Regency. Partially, the presentation of financial statements and internal control has a significant and positive effect on accountability regional financial management, but the accessibility variable of financial statements negative effect on regional financial management accountability in Pelalawan Regency.

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