PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

Abstract

This research aimed to examine the effect of government’s internal control system, financial statement
presentation, and its accessibility on the accountability of regional financial management. While, the
responsibility of regional government which was related to its finance management must be conveyed to the
public in a transparent and accountable manner. This was due to government’s responsibility in managing
finance and community welfare in order to disclose their financial position and performance in providing public
services. The population was OPD of Provincial Government of East Nusa Tenggara. Moreover, the instrument
in data collection technique was questionnaire, which distributed to respondents. Furthermore, the measurement
data scale used Likert’s scale. Additionally, data collection technique used purposive sampling. In line with,
there were 97 respondents, which were included: heads of finance, financial administration officials and regional
financial administration officials of each OPD. In addition, the data analysis technique used multiple linear
regression with SPSS 23. The research result concluded government’s internal control system had positive and
significant e effect on the accountability of regional financial management. Likewise, financial statement
presentation as well as its accessibility had positive and significant effect on the accountability of regional
financial management.
Keywords: internal control system, financial statement, accountability of financial management.