Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Transparansi Publik, Aktivitas Pengendalian, dan Penyajian Laporan Keuangan Daerah Terhadap Akuntabilitas Pengelolaan Keuangan Daerah pada Pemerintah Kota Medan

Abstract

This study aims to show the influence of the variables on the application of regional financial accounring system,public transparency,control activities,and presentation of regional financial reports at the Medan City Government.This research is casual associative study.Respondents in this study amounted to 48 people.The type of data used is primary data by distributing questionnaires.The analytical technique used is multiple linear regression test,and to test the hypothesis simultaneously F-test and partially t-test are used. Based on the result of data management using SPSS version 25 software,it is known that simultaneously the influence of the application of the Regional Financial Accounting System,Public Transparency,Control Activities,and the Presentation of Regional Financial Statement partially has a significant effect on the Accountability of Regional Financial Management in the Medan City Government.The influence of the application of the regional financial accounting system,public transparency,and the presentation of regional financial statements partially has a positive and significant effect on the accountability of regional financial management.Control Activities have a significant negative effect on Regional Financial Management Accountability