PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PENYAJIAN LAPORAN KEUANGAN, DAN AKSESIBILITAS KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH
Abstract
This research is meant to test and prove the influence of government accounting standards application, financial statement presentation, and local government financial accessibility to the local government financial management accountability. The object of this research is SKPD of Kulon Progo Regency Government. The subjects of this research are the SKPD employees of the Kulon Progo Regency Government. The method in this research uses the survey method. The population in this research was 43 SKPD with the sample of 30 SKPD with 96 respondents.The method of determining the sample in this research is to use purposive sampling.
The data used in this research are primary data. Data collection techniques were carried out by method survey using a questionnaire. Data were analyzed using multiple regression analysis using SPSS for Windows version 15.0. The results showed that the government accounting standards application, financial statement presentation, and local government financial accessibility had a positive influence on the local government financial management accountability.