Analisis Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada SKPD Pemerintah Kabupaten Kepulauan Talaud)
June 2017  //  DOI: 10.35800/jjs.v8i1.15357
Lesli L. Aimbu, David P. E. Saerang, Hendrik Gamaliel

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Analisis Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada SKPD Pemerintah Kabupaten Kepulauan Talaud) Image
Abstract

. The phenomenon can be observed in the development of the public sector today is the rise of increasingly demands to implement public accountability by public sector organizations (such as: the Central Government and the regions, Government work units, departments and State agencies). Public sector accountability demands are related to the necessity of conducting transparency and providing information to public, in order to fulfill the rights of the public. This research aims to analyze the variables of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of management information systems area (SIMDA) finance and financial reporting against accessibility accountability financial management areas. The population in this research is financial management officers in Talaud Islands Regency SKPD. 175 respondents were taken to answer questionnaires in order to test the hypothesis and to know the influence of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports towards the accountability of financial management. F test and t-test analysis were conducted by using multiple linear regression. Results show that transformational leadership style, the competence of human resources (HR), organizational commitment, the use and accessibility of Finance SIMDA financial report simultaneously, positively and significantly influence the regional financial management accountability. On the other hand, transformational leadership style, the competence of human resources (HR), the use of financial SIMDA and the accessibility of financial report positively and significantly influence the accountability of financial management. Nevertheless, organisatonal commitment does not positively influence the accountability of financial management.

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  • Eye Icon 354 views
  • Download Icon 699 downloads
Metrics Icon 354 views  //  699 downloads