Authors :
Srinita Hulu; Azhar Maksum; Azizul Kholis; Tri Hartati Sukartini Hulu; Christianity Baene
Volume/Issue :
Volume 5 - 2020, Issue 9 - September
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/2HihIOH
DOI :
10.38124/IJISRT20SEP261
Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.
Abstract :
This study aims to analyze the effect of
financial statement presentation, financial report
accessibility, value for money, internal control systems,
and leadership styles on the accountability of regional
financial management in North Nias Regency's local
government. This study used a quantitative analytic
survey method by distributing questionnaires to the
structural staff at OPD (Regional Apparatus
Organization) North Nias Regency. The population is
structural employees in 31 OPDs consisting of the Head
of OPD, Secretary of OPD, Head of Finance at OPD,
and those who carry out accounting / financial
administration functions (112 people). Data were
analyzed using Descriptive Statistical Analysis and
Partial Least Square Analysis (SEM-PLS) with the
Smart PLS 3.0 software program. The results showed
that the accessibility of financial statements, value for
money, internal control systems, and leadership style
influenced regional financial management's
accountability. The presentation of financial statements
does not affect the accountability of local financial
management.
Keywords :
Presentation, Accessibility, Value For Money, Internal Control System, Leadership Style, Accountability
This study aims to analyze the effect of
financial statement presentation, financial report
accessibility, value for money, internal control systems,
and leadership styles on the accountability of regional
financial management in North Nias Regency's local
government. This study used a quantitative analytic
survey method by distributing questionnaires to the
structural staff at OPD (Regional Apparatus
Organization) North Nias Regency. The population is
structural employees in 31 OPDs consisting of the Head
of OPD, Secretary of OPD, Head of Finance at OPD,
and those who carry out accounting / financial
administration functions (112 people). Data were
analyzed using Descriptive Statistical Analysis and
Partial Least Square Analysis (SEM-PLS) with the
Smart PLS 3.0 software program. The results showed
that the accessibility of financial statements, value for
money, internal control systems, and leadership style
influenced regional financial management's
accountability. The presentation of financial statements
does not affect the accountability of local financial
management.
Keywords :
Presentation, Accessibility, Value For Money, Internal Control System, Leadership Style, Accountability
