Analisis pengaruh pengelolaan keuangan daerah, akuntabilitas dan transparansi terhadap kinerja keuangan pemerintah

  • Dito Aditia Darma Nst Universitas Pembangunan Panca Budi

Abstract


  • Purposes - The purpose of this study was to analyze the effect between regional financial management, accountability and transparency either partially of simultanously to financial performance in the North Sumatera Provincial Government.

  • Methods - The research used associative/correlation method. The population was 34 local government agency in the North Sumatera Provincial Government, and the samples were 68 respondents that consisted of budget users/budget user authorities and the Financial Department Officials. The data were primary data were obtained by using questionnaires and conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption.

  • Findings - The result of the study showed that, partially, regional financial management and accountability had positive and significant influence on financial performance, while transparency had negative but significant influence on financial performance. Simultaneously regional financial management, accountability, and transparency had significant influence on financial performance in the North Sumatera Provincial Government.

  • Keywords - Regional Financial Management, Accountability, Transparency and Financial Performance.

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Published
2018-11-04
How to Cite
DARMA NST, Dito Aditia. Analisis pengaruh pengelolaan keuangan daerah, akuntabilitas dan transparansi terhadap kinerja keuangan pemerintah. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 2, n. 3, nov. 2018. ISSN 2597-7601. Available at: <http://ejurnal.id/index.php/jsak/article/view/226>. Date accessed: 19 nov. 2018.
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