Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

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)

Authors
Bambang Jatmiko, Nano Prawoto, Rini Puji Astuti, Ristandi Nuhnita Sari, Kholifah Fil Ardhi
Corresponding Author
Bambang Jatmiko
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.2How to use a DOI?
Keywords
Application of Government Accounting Standards, Presentation of Financial Statements, Financial Accessibility, and Regional Financial Management Accountability
Abstract
The objectives of this study are: (1). To test and prove the influence of the application of government 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 of the Kulon Progo Regency Government. The sampling technique, using purposive sampling, is applied by taking samples from populations based on certain criteria. These criteria are based on the judgment or certain quota. The number of samples is 30 SKPDs. The results are (1) The application of government 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.
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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaf-19.2019.2How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Bambang Jatmiko
AU  - Nano Prawoto
AU  - Rini Puji Astuti
AU  - Ristandi Nuhnita Sari
AU  - Kholifah Fil Ardhi
PY  - 2019/11
DA  - 2019/11
TI  - 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)
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 6
EP  - 12
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.2
DO  - https://doi.org/10.2991/icaf-19.2019.2
ID  - Jatmiko2019/11
ER  -