Regional Financial Information Systems Effect on Sarolangun Local Government Financial Transparency and Accountability of Financial Report

DOI

10.2991/aebmr.k.200305.178How to use a DOI?

Keywords

regional financial information system, transparency and accountability of financial statements

Abstract

The government in formulating policies to distribute the Balancing Fund, evaluating regional financial performance, drafting the State Budget and Expenditure Budget (RAPBN) and meeting other needs, such as state financial statistics, facilities needed to validate, collect, process, analyze data, and provide financial information regional to the user, the SIKD is needed. This study aims to analyze the influence of the regional financial information system on the transparency and accountability of financial statements in Sarolangun Regency. The research method used is quantitative descriptive research method, primary data collection is done through the distribution of questionnaires that are measured using a Likert scale. This research was conducted at the Regional Apparatus Work Unit (SKPD) Sarolangun District. In this study the population is the Sarolangun District government. Sampling was done using a purposive sampling method. The sample used is one employee in the financial section of 34 Regional Apparatus Work Unit. The data obtained in this study are based on questionnaires and then the data is processed using descriptive statistical tests, data quality tests, classic assumption tests, multiple regression analysis tests, and hypothesis testing. The normality test used is the Kolgomorov-Smirnov compatibility test. The results stated that: First, the regional financial information system variable (X) partially had a positive and significant effect on the transparency of local government financial reports (Y1). Second, the regional financial information system variable (X) partially has a positive and significant effect on the accountability of local government financial reports (Y2).

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Siti Aminah
AU  - Nyimas Dian Maisyarah
AU  - AlParok
PY  - 2020
DA  - 2020/03/10
TI  - Regional Financial Information Systems Effect on Sarolangun Local Government Financial Transparency and Accountability of Financial Report
BT  - Proceedings of the International Conference on Public Administration, Policy and Governance (ICPAPG 2019)
PB  - Atlantis Press
SP  - 35
EP  - 42
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.178
DO  - 10.2991/aebmr.k.200305.178
ID  - Aminah2020
ER  -