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Journal : Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)

ACCOUNTING FACTORS INFLUENCING FINANCIAL MANAGEMENT (THE EXPERIMENTAL ANALYSIS) Hendra Raza; A Hadi Arifin; Rico Nur Ilham; Mariyudi
MORFAI JOURNAL Vol. 4 No. 2 (2024): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i2.1845

Abstract

This research aims to examine accounting factors affecting financial management. It examines the various effects of financial statement transparency, financial statement accessibility, and financial accounting system on trust in financial management. This research is a quantitative study with an experimental method. A total of 60 respondents took part in the experiment. For a greater degree of usability, this research selected respondents from the government financial management environment. In the first hypothesis testing, all respondents were involved in a two-way ANOVA. In the second, third, and fourth hypotheses testing, 15 respondents were not eligible for a manipulation check and three others failed to understand their roles, leaving only 42 who were considered eligible for further analysis. The analysis was conducted by multiple linear regression using SPSS software. The results show sthat there were no differences in financial statement transparency, financial statement accessibility, and financial accounting system. It was also found that each of financial statement transparency, financial statement accessibility, and regional financial accounting system had a positive effect on trust in financial management.