Electronic Resource
Pengaruh Sistem Pengendalian Internal Dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Kasus pada Badan Keuangan dan Aset Daerah Kabupaten Malang)
ol system, and transparency of financial management on the quality of
regional government financial reports through accountability as an intervening
variable at the BKAD Malang Regency.
This study is a type of quantitative research that uses primary data
obtained by distributing questionnaires. The implementation of the study on 63
respondents with a sampling technique through random sampling. The analysis
used is path analysis that has met the requirements of classical assumptions with
the help of the SPSS Version 23 application.
The results obtained in this study indicate that the internal control system,
transparency of regional financial management have an effect on the quality of
regional government financial reports, the internal control system does not affect
accountability, transparency of regional financial management has an effect on
accountability. Accountability as an intervening variable cannot mediate the
effect of the internal control system and transparency of regional financial
management on the quality of regional government financial reports.
| SB00271S | KKI 657 NIM p/s | Perpustakaan Unikama | Tersedia |
Tidak tersedia versi lain