Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Organisasi Perangkat Daerah (OPD) Kota Pekanbaru

Aulia, Oktaviani (2021) Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Organisasi Perangkat Daerah (OPD) Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpouse of this research was to determine the effect of the implementation of public sector accounting and quality financial control report on the perfomance accountability of Pekanbaru’s goverment. This research was conducted in 32 OPDs in the city of Pekanbaru. This study uses a quantitative description method by distributing questionnaires to all Pekanbaru’s Coorporate wokers. In this study, researcher used purposive sampling in data collection by distributing 96 questionnaires to be filled in by 3 leaders of each Pekanbaru’s Coorporate wokers, and as many as 64 questionnaires were returned to the researcher. So, the respondents for this study were 64 respondents. Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used in this research is multiple regressions. The results showed that in the Pekanbaru City Regional Apparatus Organization, the application of public sector accounting had a significant effect on the accountability of the performance of government agencies both partially and simultaneously. For the supervision of the quality of financial reports, partially it has no significant effect, while simultaneously it has a significant effect on the accountability of the performance of government agencies. By determination, the value of R Square or the Coefficient of Determination is 33.3%, which means that the variables of public sector accounting application and quality control of financial reports are able to explain or explain the effect on the performance accountability variable of government agencies.

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