Pengaruh Akuntabilitas Pegawai Terhadap Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Pelalawan

Suryani, Fitri (2021) Pengaruh Akuntabilitas Pegawai Terhadap Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The issue of accountability is one of the problems in the implementation of local government which is currently being reviewed by the government. The phenomenon that can be observed in current financial management is the strengthening of demands for the implementation of public accountability and public transparency by public organizations such as government work units, both central and regional. One of the significant changes is a change in government accounting because through the accounting process financial information will be produced which is available to various parties to be used according to their respective purposes. The most desirable change is the Government Accounting Standards. The preparation of financial reports that is guided by government accounting standards is actually in the context of increasing the quantity of financial reports, so that the financial reports in question can increase their credibility and in turn will be able to realize transparency and accountability of local government financial management so that good governance can be achieved. The main objective of this research is to know and analyze the employee accountability to the quality of financial reports at the Regional Financial and Asset Management Agency of Pelalawan Regency. The type of research used in this research is associative explanative with quantitative methods while the data analysis technique uses descriptive and SPSS 22 in processing research data. The number of population and sample is 29 people, while the sampling technique is a census technique aimed at employees of financial management. The results of the study concluded that Employee Accountability had a significant effect on the Quality of Financial Statements at the Regional Financial and Asset Management Agency of Pelalawan Regency, it was known from the partial test that Ho was rejected and Ha was accepted, meaning that there was a significant influence between the Employee Accountability variable on the Quality of Financial Statements. BKPAD leadership is expected to provide more supervision to employees, especially in terms of regional financial management, because in managing finances, fraud often occurs which can have fatal consequences for the agency. Leaders are also expected to be more motivating employees, given the accountability of employees is good in managing finances so that leaders can provide rewards to employees who are already performing, especially in the financial management section because their duties are classified as difficult and the quantity of work is quite large. Employees are expected to always improve their achievements in managing finances because financial reports are the basis for measuring agency performance accountability. If the accountability of government agencies that present financial reports is in accordance with Government Accounting Standards, it will produce quality financial reports.

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