Persepsi Penyajian Laporan Keuangan, Sistem Akuntansi Keuangan Daerah, Dan Pengawasan Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah

Abstract

This study aims to examine the presentation influence of financial statements, regional financial accounting systems, and internal control on the accountability of regional financial management. The sample for this study was based on the census method, where all populations are sampled, amounting to 84 people. The research data were obtained through a questionnaire given to the Financial Administration Officer and the Expenditure Treasurer. The results showed that the presentation of financial statements, regional financial accounting system, and internal control had a positive influence on the accountability of regional financial management.