STRATEGI PEMERINTAH DAERAH MENINGKATKAN KUALITAS LAPORAN KEUANGAN YANG AKAN MEMINTA PERTANGGUNGJAWABAN

Taufik Thahir, Mariati M

Abstract


Strategi pemerintah daerah meningkatkan kualitas laporan keuangan yang akan meminta pertanggungjawaban” Tujuan penelitian ini adalah untuk mengetahui pengaruh kebijakan manajemen, kompetensi sumber daya manusia, sistem pengendalian intern, standar akuntansi dan kejujuran terhadap pertanggungjawaban pemerintah daerah baik secara parsial maupun simultan. Metode pengumpulan data menggunakan kuesioner dari sumber primer yang diukur dengan skala likert. Metode analisis data diuji dengan Statistical Product and Service Solution (SPSS). Jumlah sampel penelitian sebanyak 125 responden. Alat analisis yang digunakan adalah uji instrumen, uji validitas, uji reabilitas, uji normalitas, uji heteroskedastisitas, uji multikolinearitas, regresi linear berganda, uji t, uji f dan uji koefisien determinasi. Hasil pene­litian menunjukkan bahwa secara parsial variabel kebijakan manajemen, kompetensi sumber daya manusia, sistem pengendalian intern, standar akuntansi dan kejujuran bepengaruh positif dan signifikan terhadap pertanggungjawaban pemerintah daerah. Secara simultan variabel kebijakan manajemen, kompetensi sumber daya manusia, sistem pengendalian intern, standar akuntansi dan kejujuran berpengaruh positif dan signifikan terhadap pertanggungjawaban pemerintah daerah..

Keywords


kebijakan manajemen, kompetensi sumber daya manusia, sistem pengendalian intern, standarakuntansi, kejujuran

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DOI: https://doi.org/10.96964/jamdi.v4i2.1384

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