Pengaruh Penyajian Laporan Keuangan Skpd Dan Aksesibilitas Laporan Keuangan SKPD Terhadap Transparansi Dan Akuntabilitas Pengelolaan Keuangan SKPD
The purpose of this research is to obtain empirical evidence and analyzing financial statement presentation and accessibility SKPD SKPD financial statements as a factor affecting the transparency and accountability of financial management SKPD.The study population were employees within SKPD (regional work units) in the district Kabupaten Tapanuli Utara, Kabupaten Toba Samosir, Kabupaten Humbang Hasundutan, dan Kabupaten Samosi as one of the users of financial statements SKPD. Hypothesis is done by multiple regression analysis after the classic assumption test and quality test data against sample data.The results showed that the presentation of financial statements and accessibility SKPD financial statements simultaneously significant effect on transparency and accountability in government financial statement SKPD, but in partially the presentation of financial statements have negative effect and significant on transparency and accountability in government financial management SKPD, but the accessibility of financial statement show positive effect to transparency and accountability in government financial management SKPD in North Tapanuli District, Toba Samosir District, Samosir District and Humbang Hasundutan District.
Year of publication: |
2011-07-15
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Authors: | Pasaribu, Frans Judika |
Other Persons: | Erlina (contributor) ; Siregar, Hasan Sakti (contributor) |
Subject: | SKPD financial statement presentation | transparency | accountability of financial management SKPD |
Saved in:
freely available