JURNAL MUTIARA AKUNTANSI
Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi

Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat)

Fredo TSP Hasugian (Politeknik Unggul LP3M, Medan)
Ricky Ary Syahputra (Satuan Audit Internal, Universitas Sumatera Utara)
Aulia Rahman Harahap (Satuan Audit Internal, Universitas Sumatera Utara)

Article Info

Publish Date
21 Dec 2021

Abstract

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.

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Journal Info
JURNAL MUTIARA AKUNTANSI
Website

Abbrev

JMA

Publisher

Universitas Sari Mutiara Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia berupaya untuk memaparkan pemikiran kritis maupun hasil penelitian yang berpijak kepada eksistensi Ilmu Akuntansi menghadapi dinamika ekonomi, keuangan dan bisnis. Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia terbit 1 edisi selama ...