The Influence of Government Internal Control System, Financial Report Presentation, and Accessibility on Financial Management Accountability

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH
Inda Harisa Fintari, Islah Islahuddin, Riha Dedi Priantana
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引用次数: 0

Abstract

This study aims to examine the effect of the government's internal control system, presentation of financial reports, and accessibility of financial reports on the accountability of financial management of the Aceh provincial government. The population in this study are all government employees within the Aceh Government Work Unit (SKPA) scope. In this study, a purposive sampling technique was used where the researcher took as many as four samples of respondents per SKPA with criteria in the form of government employees who were direct financial management executors, namely the Head of Sub-Division of Finance, Receiving Treasurer, Expenditure Treasurer, and Receiving/Expenditure Assistant Treasurer. Questionnaires were distributed over two months and 23 days with 188 respondents who were collected in this study. The results of this study state that simultaneously, the government's internal control system, presentation of financial reports, and accessibility of financial reports have a significant positive effect on accountability for the financial management of the Aceh provincial government. Partially, the government's internal control system, presentation of financial reports, and accessibility of financial reports have a significant positive effect on accountability for the financial management of the Aceh provincial government.
政府内部控制制度、财务报告列报及可及性对财务管理问责的影响
本研究旨在检视政府内部控制制度、财务报告列报及财务报告可及性对亚齐省政府财务管理问责的影响。本研究的人口均为亚齐政府工作单位(SKPA)范围内的政府雇员。在本研究中,研究者采用了有目的的抽样技术,在每个SKPA中选取了多达四个样本的受访者,其标准为直接财务管理执行者的政府雇员,即财务分科主管、收账司库、支出司库和收账/支出助理司库。本研究共收集188名回答者进行问卷调查,历时2个月23天。本研究的结果表明,同时,政府的内部控制制度,财务报告的列报和财务报告的可及性对亚齐省政府的财务管理问责制有显著的正向影响。部分地,政府内部控制制度、财务报告列报和财务报告可及性对亚齐省政府财务管理问责制有显著的正向影响。
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来源期刊
International Journal of Migration Health and Social Care
International Journal of Migration Health and Social Care PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH-
CiteScore
1.30
自引率
0.00%
发文量
21
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