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      • 04. LECTURERS ACADEMIC ACTIVITIES
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      • 04. LECTURERS ACADEMIC ACTIVITIES
      • CONFERENCE
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      APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS, FINANCIAL STATEMENTS REPORTING, AND ACCESSIBILITY OF REGIONAL FINANCE AGAINST ACCOUNTABILITY FOR REGIONAL FINANCIAL MANAGEMENT (SURVEY OF ALL SKPDS OF KULON PROGO REGENCY GOVERNMENT)

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      Date
      2019-04
      Author
      JATMIKO, BAMBANG
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      Abstract
      The objectives of this study are: (l). To rest and prove the influence of the application of govemment accounting standards (SAP), financial reposting, and financial accessibility on accountability in regional financial management. The research method was conducted using surveys, with the subjects in this study being employees who were in the SKPDS ofthe Kulon Progo Regency Govemment. The sampling technique, using purposive sampling, is applied by taking samples from populations bas€d on ce(ain criteria. These criteria are based on the judgment or certain quota. The number of samples is 30 SKPDs, The results are (l) The application of govemment accounting standards (SAP) has a positive effect on the accountability of regional financial management; (2) The presentation of regional financial statements has a positive effect on the accountability of regional financial management; (3) Accessibility of regional financial reports has a positive effect on accountability in regional financial management.
      URI
      http://repository.umy.ac.id/handle/123456789/32545
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