Pengaruh penerapan standar pelaporan akuntansi sektor publik dan pengawasan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah

Murdiansyah, Isnan ORCID: https://orcid.org/0000-0002-1825-0097 and Mahmudah, Anik Pengaruh penerapan standar pelaporan akuntansi sektor publik dan pengawasan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah. Research Report. LP2M UIN Maulana Malik Ibrahim Malang, Malang. (Unpublished)

Text Penelitian Mandiri Isnan (27 Desember 2024).pdf Restricted to Repository staff only Download (1MB)

Abstract

The aim of this research is to test and analyze the effect of implementing Accounting Reporting standards and monitoring the quality of financial reports on accountability in the Malang City Government. The data in this research was obtained from primary data through questionnaire collection techniques or research data collection carried out from the beginning of October 2024 to the end of November 2024. Data collection used a questionnaire method which was distributed by researchers to respondents directly. Implementation of Accounting Reporting standards affects accountability. The effect of implementing Accounting Reporting standards on government accountability is measured through the stages of the budget cycle in accordance with the principles of accountability in regional financial management, namely, starting from budget planning, budget implementation, reporting/accountability, and evaluation so that better government accountability will be created. Monitoring the quality of financial reports affects accountability. Actions taken to trace deviations from the budget to the department concerned and used as a basis for assessing departmental accountability. Implementation of Accounting Reporting standards, Monitoring the quality of financial reports simultaneously influences accountability.

Item Type:	Research (Research Report)
Keywords:	Public Sector Accounting Reporting Standards, Quality Monitoring of Financial Reports, Performance Accountability of Government Agencies
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150110 Governmental Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Isnan Murdiansyah
Date Deposited:	30 Dec 2024 12:04

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