JURNAL PUNDI
Vol 7, No 1 (2023)

Akuntabilitas Pengelolaan Keuangan Daerah Dilihat Dari Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Pada Kantor Bkd Provinsi Sumatera Barat Tahun 2020

Nursal Nursal (Sekolah Tinggi Ilmu Ekonomi KBP)
Febryandhie Ananda (Sekolah Tinggi Ilmu Ekonomi KBP)



Article Info

Publish Date
25 May 2023

Abstract

This study aims to determine the influence of the Presentation of Financial Statements and Accessibility of Financial Statements on the Accountability of Regional Financial Management at the BKD office of West Sumatra Province the year is 2020. With the purposive sampling method as many as 40 respondents from BKD office employees. Using the SPSS 25 Application to test: Instrument Test (Validity Test, Reliability Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heterochedasticity Test) Hypothesis Test (T Test, Determination Test, Simple / Multiple Linear Regression Test). After testing, it was found that the presentation of financial statements has an influence on accountability of Regional Financial Management, which is mean that the hipotesis is accepted. Accessibility of Financial Statements has not influence on accountability of   Regional Financial Management, which is mean  that the hipotesis is not accepted.

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Journal Info

Abbrev

jurnal-pundi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Pundi ( E-ISSN: 2656-2278 ) adalah jurnal ilmiah yang bertujuan untuk menyediakan platform bagi para peneliti mapan dan karier awal. Jurnal ini menerima penelitian- makalah berbasis dari bidang Manajemen, Akuntansi, dan Ilmu Ekonomi. Diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Keuangan, ...