Pengaruh Sistem Akuntansi Berbasis Akrual, Akuntabilitas, dan Transparansi Terhadap Kualitas Laporan Keuangan Daerah Pemerintah Desa di Kecamatan Pakis

Valeri Rangga Wanaprakasa, Junaidi Junaidi, Umi Nandiroh

Abstract


            This study was conducted to determine the effect of an accrual-based accounting system, accountability, and transparency on the quality of regional financial reports. The population in this study was all civil servants and structural officials directly involved in the financial management and reporting process within the Pakis District Village Government. The sampling method used a non-probability sampling technique with a saturated sample size of 48 people, with a total of 43 questionnaires collected and analyzed using SPSS analysis tools. The results indicate that an accrual-based accounting system, accountability, and transparency simultaneously influence the quality of regional financial reports. The accrual-based accounting system has a partial effect on the quality of regional financial reports. Meanwhile, accountability and transparency do not affect the quality of regional financial reports.

Keywords: Accrual-based accounting system, accountability, transparency, quality of regional financial reports


Full Text:

PDF

References


Hidayat, M., & Fauziyah, N. (2022). Akuntabilitas publik dan pengaruhnya terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Akuntansi Sektor Publik, 8(3), 210–222.

Kholmi, M. (2010). Akuntabilitas dalam perspektif teori agensi. Junal Ekonomika- Bisnis, 02(2), 357–369.

Kristiawati, E. (2015). Faktor-Faktor Yang Mempengaruhi Keberhasilan Penerapan Akuntansi Berbasis Akrual Pada Pemerintahan Daerah Kalimantan Barat. Akuntabilitas, 3(2), 171–190.

Kurniawati, A., & Sadeli, D. (2021). Pengaruh Akuntabilitas Publik dan Transparansi Terhadap Kualitas Laporan Keuangan. Brainy: Jurnal Riset Mahasiswa, 2(2), 18-24.

Prasiwi, K. W. (2015). Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan: Transparansi Informasi Sebagai Variabel Pemoderasi. In Fakultas Ekonomika dan Bisnis Universitas Diponegoro.

Putra, Y. A., & Rahman, F. (2023). Transparansi keuangan publik dan pencegahan penyalahgunaan anggaran daerah. Jurnal Tata Kelola Pemerintahan, 9(1), 66–78.

Sari, D. P., & Nugroho, A. (2022). Pengaruh sistem pengelolaan keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Akuntansi Pemerintahan, 7(2), 115–128.

Zubaidah, A. N., & Nugraeni, N. (2023). Pengaruh Akuntabilitas Dan Transparansi Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kabupaten Sleman. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(3), 978-988.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License