PENGARUH KUALITAS DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to analyze the effect of the quality and presentation of financial reports on the accountability of regional financial management in the Regional Apparatus Organization (OPD) of Kuantan Singingi district.

The population used in this study were all employees of the finance department at 26 OPD Kuantan Singingi district. The sampling method is by purposive sampling. The data of this study were obtained from a questionnaire (primary). This study uses a quantitative approach and uses a causality type. The analysis used is multiple linear regression analysis with t test and coefficient of determination.

Partially results of the study are that the quality of financial reports has a positive and significant effect on regional financial management accountability, this is evidenced by a significance value less than 5% (0.013 < 0.05), the presentation of financial statements has a positive and significant impact on regional financial management accountability, this is evidenced by a significance value less than 5% (0.001 < 0.05). Based on the analysis of the coefficient of determination (R2) explains that 19.8% of the regional financial management accountability variable is influenced by the quality of financial reports and the presentation of financial statements and the remaining 80.2% is influenced by other factors not examined in this study.