THE EFFECT OF ACCOUNTING SYSTEM IMPLEMENTATION, PRESENTATION OF FINANCIAL STATEMENTS, PUBLIC TRANSPARENCY AND INTERNAL CONTROL SYSTEM ON REGIONAL FINANCIAL ACCOUNTABILITY
Muti'ah, Marsyaf, Bambang Subiyanto
Universitas Mercu Buana, Indonesia
Abstract
This study aims to empirically prove the effect of accounting system implementation, financial report presentation, public transparency, and internal control system on regional financial accountability. The method of analysis used in this research is The research method was carried out using a survey, with the subjects in this study being employees in the DKI Jakarta Government SKPD. The sampling technique using purposive sampling is done by taking samples from the population based on certain criteria. The data analysis technique uses regression analysis which is moderated by the SmartPLS 4.0 application. The results showed that the Application of the Accounting system and the Presentation of Financial Statements had an effect on Regional Financial Accountability, while Public Transparency and the Internal Control System had no effect on Regional Financial Accountability.
Keywords: Accounting System Implementation, Financial Statement Presentation, Public Transparency, Internal Control System, Regional Financial Accountability.
Journal Name :
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EPRA International Journal of Economic and Business Review(JEBR)
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Published on : 2025-06-27
| Vol | : | 13 |
| Issue | : | 6 |
| Month | : | June |
| Year | : | 2025 |