PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, TRANSPARANSI PUBLIK DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN PENDAPATAN DAERAH PROVINSI SULAWESI BARAT

Abstract

Jumardi. 2021. The Effect of Regional Financial Accounting System, Public Transparency and Control Activities on Financial Accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province, supervised by Abdul Rahman Abdi and Abdul Khalik. This study aims to determine and analyze (1) the effect of the regional financial accounting system, public transparency and control activities partially and simultaneously on financial accountability at the Financial Management Agency of West Sulawesi Province (2) variables that have a dominant influence on financial accountability in the Financial Management Agency of West Sulawesi Province. This research approach uses survey research. The research was conducted at the Regional Finance and Revenue Management Agency of West Sulawesi Province. The time of the study was carried out from May 2021 to June 2021. The research population was all employees of the Regional Finance and Revenue Management Agency of West Sulawesi Province, totaling 215 people. The determination of the sample in this study as many as 68 employees was obtained using the Slovin formula with the level of inaccuracy leeway set at 10%. The test results show that (1) partially the regional financial accounting system variables and control activities have a significant positive effect on financial accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province with tcount = 4.214 and 4.788 > ttable = 1.997, while the public transparency variable has no effect. on financial accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province with tcount = -0.645 < ttable = 1.997 (2) simultaneously regional financial accounting system variables, public transparency and control activities have a significant positive effect on financial accountability at the Finance and Revenue Management Agency Region of West Sulawesi Province where Fcount = 27.488 > Ftable = 2.75 (3) control activity variable has the most dominant influence on financial accountability at the Regional Finance and Revenue Management Agency of Sulawesi Province the West seen from the value of the greatest determination that is 0.462.