THE EFFECT OF PRESENTATION AND ACCESSIBILITY OF FINANCIAL REPORTS ON FINANCIAL MANAGEMENT ACCOUNTABILITY AT (BKAD) SOUTH MINAHASA
Keywords:
Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Akuntabilitas Pengelolaan Keuangan.Abstract
This study focuses on the assessment of the influence of financial statement presentation on financial management accountability, the influence of financial statement accessibility on financial management accountability, and the influence of the combination of financial statement presentation and accessibility on financial management accountability in the Finance and Asset Agency (BKAD) of South Minahasa Regency. The type of research used in this study is a quantitative approach with the use of primary data. The subjects of this study were employees of the BKAD of South Minahasa Regency. The sampling method applied was non-probability sampling. The number of samples taken for this study was 33 employees working in the budget, treasury, assets, accounting, and sectors related to financial issues in the BKAD of South Minahasa Regency. The results of partial hypothesis testing indicate that financial statement presentation has a positive and significant impact on accountability in financial management in South Minahasa, and ease of access to financial statements also has a positive and significant impact on financial management accountability in the region. The results of simultaneous hypothesis testing indicate that presentation and ease of access to financial statements contribute mutually to accountability in financial management in South Minahasa Regency.
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