Factors Influencing Accountability of Regional Financial Management in the Digital Era

Syamsuddin Syamsuddin

doi:10.47090/povraa.v1i4.94

Syamsuddin Syamsuddin Universitas Muhammadiyah Makassar

DOI: https://doi.org/10.47090/povraa.v1i4.94

Keywords: Government Accounting Standards, Accrual Basis, Value for money, Internal Control System, Financial Management Accountability

Abstract

This study aims to determine and analyze how much influence the implementation of performance-based budgeting on government agencies' performance accountability at the DPRD Secretariat Office of Boalemo Regency. This type of research is quantitative research, using a survey method. Our survey was conducted using a questionnaire as a data collection tool. The method of data analysis in this study uses path analysis. The results showed that the implementation of performance-based budgeting, which includes performance measurement, rewards and punishments, performance contracts, external and internal controls, and management accountability simultaneously has a significant effect on Performance Accountability at the DPRD Secretariat of Boalemo Regency. Performance measurement variables, rewards and punishments, external and internal controls, and management accountability have a positive and significant effect on performance accountability. In contrast, the sub-variable performance contracts have no significant impact on performance accountability.

Downloads

Download data is not yet available.

References

Amran, A. (2020). Influence of Decentralization and Management Accounting System Managerial Per-formance Against. ATESTASI: Jurnal Ilmiah Akuntansi, 3(1), 63-73.

Mardiasmo, D., & MBA, A. (2009). Akuntansi Sektor Publik. Yogyakarta: ANDI.

Martini, R., Lianto, N., Hartati, S., Zulkifli, Z., & Widyastuti, E. (2019). Sistem Pengendalian Intern Pemerintah atas Akuntabilitas Pengelolaan Keuangan Dana Desa di Kecamatan Sembawa. Jurnal Akademi Akuntansi (JAA), 2(1).

Muslim, M., Ahmad, H., & Rahim, S. (2019). The effect of emotional, spiritual and intellectual intelli-gence on auditor professionalism at the inspectorate of South Sulawesi Province. The Indonesian Accounting Review, 9(1), 73-84.

Pandeni, K. R., Edy Sujana, S. E., & SINARWATI, N. K. (2017). Pengaruh Budaya Organisasi, Akunta-bilitas Publik, Dan Pengendalian Intern Terhadap Kinerja Organisasi Dengan Total Quality Man-agement Sebagai Variabel Moderating Pada Pdam Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Ma-hasiswa Akuntansi) Undiksha, 7(1).

Ponamon, I. F. (2014). Pengaruh Pengawasan Internal, Pemahaman Sistem Akuntansi Keuangan, Dan Kapasitas Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah Pada Skpd Pemerintah Kota Manado. Going Concern: Jurnal Riset Akuntansi, 9(2).

Primayani, P. R., Herawati, N. T., AK, S., Darmawan, N. A. S., & SE, A. (2014). Pengaruh Pengendalian Internal, Value for Money, Penyajian Laporan Keuangan dan Aksesibilitas Laporan Keuangan ter-hadap Akuntabilitas Pengelolaan Keuangan (Studi Empiris pada SKPD di Pemerintahan Daerah Kabupaten Klungkung). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).

Safkaur, O., Afiah, N. N., Poulus, S., & Dahlan, M. (2019). The Effect of Quality Financial Reporting on Good Governance. International Journal of Economics and Financial Issues, 9(3), 277.

Sari, F. I., Alam, S., & Nasaruddin, F. (2020). Red Flag in Fraud Circle. Point of View Research Ac-counting and Auditing, 1(4), 161-168.

Sholehah, N. L. H., Rahim, S., & Muslim, M. (2018). Pengaruh Pengendalian Internal, Moralitas Indi-vidu dan Personal Culture Terhadap Kecurangan Akuntansi (Studi Empiris Pada OPD Provinsi Gorontalo). ATESTASI: Jurnal Ilmiah Akuntansi, 1(1), 40-54.

Sholehah, N. L. H., & Ishak, P. (2020). KECURANGAN AKUNTANSI: Ditinjau dari Pengendalian In-ternal, Moralitas dan Personal Culture. CV AA. RIZKY.

Suharyono, S. (2019). The Effect Of Accountability, Transparency, And Supervision On Budget Per-formance By Using The Concept Of Value For Money In Regional Business Enterprises (Bumd) Of Riau Province. International Journal of Public Finance, 4(2), 236-249.

Su’un, M., & Hajering, M. (2020). Professional Commitment and Locus Of Control Toward Intensity In Whistleblowing Through Ethical Sensitivity. Jurnal Akuntansi, 24(1), 100-118.

Sugiyono, S. (2010). Metode penelitian kuantitatif dan kualitatif dan R&D.

Wahba, H. (2008). Does the market value corporate environmental responsibility? An empirical exami-nation. Corporate Social Responsibility and Environmental Management, 15(2), 89-99.

Yusuf, M., & Kanji, L. (2020). Effect of Internal Audit and Accounting Information System on the Ef-fectiveness of Internal Control. ATESTASI: Jurnal Ilmiah Akuntansi, 3(2), 120-125.