Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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Factors Influencing Financial Accountability in Ciamis Regency

Authors
Bena Balatin Sudarman1, Rizal Yaya2, *
1Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
2Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
*Corresponding author. Email: r.yaya@umy.ac.id
Corresponding Author
Rizal Yaya
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.016How to use a DOI?
Keywords
financial accountability; budgetary participation; accessibility of financial reports; internal control; transformational leadership
Abstract

The lack of stakeholder participation in the budgeting process will raise asymmetric information in the use of public funds. Furthermore, corruption cases still increase even though internal controls and transformational leadership have been applied. Therefore, this research aims to examine and obtain empirical evidence on the influence of budgetary participation, accessibility of financial reports, internal control, and transformational leadership on regional financial accountability. The research data used primary data obtained from a questionnaire, and there was a total of 112 questionnaires. The hypothesis testing in this research employed a multiple linear regression model. The indicators of regional financial accountability utilized in this study were the indicators of the performance accountability system of government agencies from the Ministry of Administrative Reform and Bureaucracy Reform. The analysis demonstrated that financial reports’ budgetary participation and accessibility had no positive effect on regional financial accountability, while internal control and transformational leadership positively affected regional financial accountability. The research results provide insight into local governments to increase the effectiveness of the budgetary participation system, accessibility of financial reports system, internal controls system, and the implementation of transformational leadership.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
10.2991/aebmr.k.211225.016
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.016How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Bena Balatin Sudarman
AU  - Rizal Yaya
PY  - 2022
DA  - 2022/01/13
TI  - Factors Influencing Financial Accountability in Ciamis Regency
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 99
EP  - 107
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.016
DO  - 10.2991/aebmr.k.211225.016
ID  - Sudarman2022
ER  -