ACCOUNTABILITY OF REGIONAL FINANCIAL MANAGEMENT IN TERMS OF FINANCIAL REPORT PRESENTATION AND ACCESSIBILITY OF REGIONAL FINANCIAL REPORTS
Keywords:
Presentation of Financial Statements, Accessibility of Regional Financial Statements, Accountability of Regional Financial Management
Abstract
Objective This study aims to explain the influence of the presentation of financial statements and the accessibility of regional financial statements on the accountability of regional financial management
Research Method. This research is associative research using a quantitative descriptive method that emphasizes testing theory through the measurement of variables in the form of numbers .
Results. The research results obtained that the presentation of financial statements affects the accountability of regional financial management, there is an effect of the accessibility of regional financial statements on the accountability of regional financial management.
Conclusion. The research results obtained that the presentation of financial statements affects the accountability of regional financial management, there is an effect of the accessibility of regional financial statements on the accountability of regional financial management
References
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Sugiyono. (2017). M Quantitative, Qualitative, and R&D Research Methods. Alfabeta.
Susilawati, M., Malikah, A., & Mawardi, M. C. (2022). P The Influence of Regional Financial Report Presentation and Accessibility of Regional Financial Reports on Transparency and Accountability of Financial Management {Malang City and Malang Regency}. Ilmiah Riset Akuntansi Fakultas Ekonomi Dan Bisnis UNISMA, 11(05), 13–21.
Syarifudin, A. (2014). The Influence of HR Competence and the Role of Internal Audit on the Quality of Local Government Financial Reports with the Intervening Variable of Government Internal Control System (an empirical study on Kebumen Regency Government). Fokus Bisnis, 14(25), 26–44. https://doi.org/10.1080/10587250210796
Yusriwarti, Y. (2021). The Influence of Financial Statement Presentation and Financial Statement Accessibility on the Accountability of Regional Financial Management in Indragiri Hilir Regency. Jurnal Akademi Akuntansi Indonesia Padang (JAAPI), 1(2), 65–77. https://doi.org/https://doi.org/10.31933/jaaip.v l i2.399
Zeny Antika, Yunika Murdayanti, & Hafifah Nasution. (2020). The Influence of Regional Financial Accounting Systems, Financial Report Accessibility, and Internal Control on the Accountability of Regional Financial Management. Jurnal Ilmiah Wahana Akuntansi, 15(2), 212–232. https://doi.org/10.21009/wahana.15.027
Dariana, D., & Jamiatul, J. (2022). The Influence of Financial Statement Presentation and Accessibility on the Level of Financial Accountability at the Bengkalis Regency Population and Civil Registration Office. Jurnal Iakp, 3(1), 1–7.
Defana, F. A., & Rahayu, S. (2023). The Effect of Financial Statement Quality, Internal Control System, and Financial Statement Accessibility on the Accountability of Regional Financial Management (Case Study on the Finance and Regional Assets Agency of West Bandung Regency in 2021). Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 21–30.
Efrina, L., Judijanto, L., Silviana, S., Baviga, B., Antoni, E., & Bonara, R. S. F. (2024). Regional Financial Accounting. In E. Sepriano (Ed.), Pt Sonpedia Publishing Indonesia.
Herawati, T. (2014). The Influence of Internal Control Systems on Financial Report Quality. Study & Accounting Research, XI(1), 1–14. https://doi.org/1693-4482
Hidayat, W. W. (2018). Fundamentals of Financial Statement Analysis. In F. Fabri (Ed.), Uwais Inspirasi Indonesi (p. 160).
Indonesia, I. A. (2012). Financial Accounting Standards. Salemba Empat.
Kementerian Keuangan RI. (2018). Accounting and Financial Reporting of the Indonesian Government Over Time.
Leatemia, S. Y. (2021). The Influence of Presentation and Accessibility of Regional Financial Reports on the Accountability of Regional Financial Management. Jurnal Akuntansi: Transparansi Dan Akuntabilitas, 9(2), 119–130.
Mardiasmo. (2006). Realization of Transparency and Public Accountability Through Public Sector Accounting: A Means of Good Governance. Jurnal Akuntansi Pemerintah, 2, 1–17.
Mulyanto, M., Budiman, N. A., & Fahmi, M. N. (2019). The influence of the Regional Financial Accounting System, Presentation of Regional Financial Statements, Accessibility of Regional Financial Statements, and Fiscal Decentralization on the Accountability of Regional Financial Management with the Government Internal Control System as a Variable. Jurnal Bingkai Ekonomi, 6(1), 1–8.
Nursal, N., & Ananda, F. (2023). Accountability of Regional Financial Management Seen from the Presentation of Financial Statements and Accessibility of Financial Statements at the BKD Office of West Sumatra Province in 2020. Jurnal Pundi, 7(1), 77. https://doi.org/10.31575/jp.v7i1.457
Paramayana, A. N., Dewi, R. R., & Astungkara, A. (2022). The Influence of Financial Statement Presentation, Accessibility, and Financial Statement Quality Supervision on the Accountability of Regional Financial Management. Owner Riset Dan Jurnal Akuntansi, 6(4), 4108–4112. https://doi.org/10.33395/owner.v6i4.1070
Puka, P. B., Aboladaka, J., & Mbado, M. R. (2022). The Influence of Accessibility and Presentation of Financial Reports on the Accountability of Regional Financial Management in East Flores Regency. Jurnal Akuntansi Dan Manajemen, 1(1), 36–43.
Purba, E., Purba, B., Syafii, A., Khairad, F., Damanik, D., Siagian, V., Ginting, A. M., Silitonga, H. P., Fitrianna, N., SN, A., & Ernanda, R. (2021). Economic Research Method. In Penerbit Yayasan Kita Menulis. Yayasan Kita Menulis.
Purba, M., Agusti, R., Rofika, R., Akuntansi, P. S., & Riau, U. (2021). CURRENT Jurnal Kajian Akuntansi dan Bisnis Terkini. 2(3), 418–434.
Ratifah, I., & Ridwan, M. (2012). Organizational Commitment Moderates the Influence of Regional Financial Accounting Systems on the Quality of Financial Reports. Trikonomika, 11(1), 29–39.
Santriaty, M., Sasanti, E. E., & Astuti, W. (2023). The Influence of Financial Statement Presentation and Accessibility of Financial Statements on the Accountability of Regional Financial Management. Jurnal Akuntansi Dan Keuangan, 2(1).
Sari, D. C., Siregar, R. T., Silalahi, M., Butarbutar, M., Silitonga, H. P., Alam, H. V., Abidin, A. Z., & Rahmat, A. (2020). Government Management. Ideaspublishing.
Sari, E. N. (2015). The Influence of Governmet Internal Control System, Organizational Culture, Competency And Organizational Comitment On The Accounting Information System Implementation’s Success And It’s Implication On The Financial Statements Quality. Universitas Padjajaran.
Sembiring, L. D., Sudirman, A., & Silitonga, H. P. (2020). The Impact of Budget Target Clarity and Organizational Commitment on Improving the Performance of Local Government Officials in Pematangsiantar City. 3(2), 436–445.
Sianipar, R. T., Siregar, R. T., Silitonga, H. P., & Pulungan, K. P. A. (2020). DThe Implementation of Responsibility Accounting on Managerial Performance at the Regional Drinking Water Company Tirtauli Pematangsiantar. Maker: Jurnal Manajemen, 6(1), 87–95. https://doi.org/10.37403/mjm.v6i1.155
Simarmata, N. I. P., Hasibuan, A., Rofiki, I., Purba, S., Tasnim, Sitorus, E., Silitonga, H. P., Sutrisno, E., Purba, B., Makbul, R., SIanturi, E., Bachtiar, E., Agustin, T., Negara, E. S., & Simarmata, J. (2021). Research Methods for Higher Education. In Yayasan Kita Menulis. Yayasan Kita Menulis.
Sudaryo, Y., Sjarif, D., & Sofiati, N. A. (2017). Finance in the Era of Regional Autonomy. In P. Christian (Ed.), Cv Andi Offset (p. 192).
Sugiyono. (2017). M Quantitative, Qualitative, and R&D Research Methods. Alfabeta.
Susilawati, M., Malikah, A., & Mawardi, M. C. (2022). P The Influence of Regional Financial Report Presentation and Accessibility of Regional Financial Reports on Transparency and Accountability of Financial Management {Malang City and Malang Regency}. Ilmiah Riset Akuntansi Fakultas Ekonomi Dan Bisnis UNISMA, 11(05), 13–21.
Syarifudin, A. (2014). The Influence of HR Competence and the Role of Internal Audit on the Quality of Local Government Financial Reports with the Intervening Variable of Government Internal Control System (an empirical study on Kebumen Regency Government). Fokus Bisnis, 14(25), 26–44. https://doi.org/10.1080/10587250210796
Yusriwarti, Y. (2021). The Influence of Financial Statement Presentation and Financial Statement Accessibility on the Accountability of Regional Financial Management in Indragiri Hilir Regency. Jurnal Akademi Akuntansi Indonesia Padang (JAAPI), 1(2), 65–77. https://doi.org/https://doi.org/10.31933/jaaip.v l i2.399
Zeny Antika, Yunika Murdayanti, & Hafifah Nasution. (2020). The Influence of Regional Financial Accounting Systems, Financial Report Accessibility, and Internal Control on the Accountability of Regional Financial Management. Jurnal Ilmiah Wahana Akuntansi, 15(2), 212–232. https://doi.org/10.21009/wahana.15.027
Published
2026-04-21
Section
Articles
Copyright (c) 2026 Hery Silitonga, Jenni Gultom, Jesika Melina Simamora, Juan Anastasia Putri, Eliza Arshandy
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