PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAH PROVINSI SULAWESI BARAT

Abstract

Nurhayati. 2021. The Effect of Financial Statement Presentation, Accessibility of Financial Statements and Internal Control on Accountability of Regional Financial Management in the Government of West Sulawesi Province, supervised by Maryadi and Sylvia Sjarlis. This study aims to determine and analyze (1) the effect of financial statement presentation, financial statement accessibility and internal control partially on the accountability of regional financial management in the West Sulawesi Provincial Government (2) the influence of financial statement presentation, financial statement accessibility and internal control simultaneously on accountability of regional financial management in the Provincial Government of West Sulawesi (3) the dominant variable influencing the accountability of regional financial management in the Provincial Government of West Sulawesi. This approach uses survey research conducted in the West Sulawesi Provincial Government from July 2021 to August 2021. The research population is all employees in the West Sulawesi Provincial Government spread over 36 SKPD. Determination of the sample in this study by purposive sampling with the Financial Management Officer (PPK) and the Expenditure Treasurer criteria to obtain a total sample of 72 people. The test results show that (1) partially the financial statement presentation variables, financial statement accessibility and internal control have a significant positive effect on the accountability of regional financial management in the West Sulawesi Provincial Government with count = 2.183, 3.782, and 2.021 > table = 1.994 (2) simultaneously financial statement presentation variables, financial statement accessibility and internal control have a significant p ositive effect on regional financial management accountability in the West Sulawesi Provincial Government where Fcount = 29.871 > Ftable = 2.74 (3) the financial statement accessibility variable has the most dominant influence on financial management accountability area in the Government of West Sulawesi Province seen from the value of the most significant determination is 0.437.