The Relationship of Financial Reports on Performance Accountability Education Office of Batu Bara Regency
- 10.2991/assehr.k.211110.105How to use a DOI?
- financial statements; accountability; performance
Financial report used as a basis for decision making because it aims to present information about the financial position, budget realization, excess budget balances, cash flows, operating results, and changes in equity of an entity in a report that is useful for users in making and evaluating decisions regarding resource allocation. Local Government Financial Reports have to be reported timely and reliable manner because Government financial reports are a form of external accountability of Regional Heads to the public, investors, creditors, donor agencies, the press, and other parties with an interest in the report as a basis for making economic decisions, social, and politic. Therefore, this study conducted to test whether there is a relationship between financial reports on performance accountability at Education Office of Batu Bara Regency.
- © 2021 The Authors. Published by Atlantis Press SARL.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Mariani Meri Lumban Gaul AU - Nasirwa AU - Chandra Situmeang AU - Din Oloan Sihotang PY - 2021 DA - 2021/11/22 TI - The Relationship of Financial Reports on Performance Accountability Education Office of Batu Bara Regency BT - Proceedings of the 6th Annual International Seminar on Transformative Education and Educational Leadership (AISTEEL 2021) PB - Atlantis Press SP - 338 EP - 341 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.211110.105 DO - 10.2991/assehr.k.211110.105 ID - Gaul2021 ER -