AFEBI Accounting Review
Vol 1, No 1 (2016)

The Influence of Use of Local Financial Management Information System in Order To Create Transparency and Accountability Financial Management

Wildoms Sahusilawane (Universitas Terbuka)

Article Info

Publish Date
13 Mar 2017


This research aims to examine the effect of Regional Financial Management Information System in achieving Transparency and Accountability. The research population involves the head of administration, chief financial officer, treasurer and staff in Ambon and Tual City in Maluku Province with total number are 125 respondents, This research uses purposive sampling as research sample in which it fulfils total of 114 resondents.The questionnaire was tested by using reliability test and validity test. Then, it was continued with classic assumption test contained of multicollinearity test, normality test, and heteroskedastisity test.After that, there was hypothesis test and discussion.The result showed that that variable the use of Local Financial Management Information System had showed positive and significant impact on the transparency of financial management while the effect of the use of Local financial management information system showed no significant effect on the financial management accountability.Keywords: Local Financial Management Information System, Transparency, Accountability

Copyrights © 2016

Journal Info





Economics, Econometrics & Finance


AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...