The Effect of Quality of Financial Reports, Implementation of Internal Control Systems, and Application of Local Government Accounting Systems on Regional Financial Management Accountability in Gorontalo City

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dc.creatorOktvia, Siti Magfirah
dc.creatorAbd, Rosman Ilato,
dc.creatorPakaya, Rahman
dc.date2023-01-16
dc.date.accessioned2023-08-21T07:34:05Z
dc.date.available2023-08-21T07:34:05Z
dc.descriptionThis study aims to determine the effect of financial reports, internal control systems, and the application of local government accounting systems on regional financial management accountability in Gorontalo City partially or simultaneously. The approach in this research is quantitative. The research method is ex-post facto with an associative research design. The data analysis technique used is multiple regressions. The results of the study show that (1) the quality of financial reports has no significant effect on the accountability of regional financial management in the Gorontalo city financial institutions (2) the implementation of the internal control system has no significant effect on the accountability of regional financial management in the financial institutions of the city of Gorontalo. (3) The application of the Regional Government Accounting System has a positive and significant effect on the Accountability of Regional Financial Management in Gorontalo Municipal Financial Institutions (4) The Quality of Financial Reports, the Implementation of the Internal Control System, and the Application of the Regional Government Accounting System together have a positive and significant effect on Management Accountability Regional Finance in Gorontalo City Finance Agency, with a coefficient of determination of 0.818. This value indicates that 81.8% of the variability of Regional Financial Management Accountability can be explained by the Quality of Financial Reports, Internal Control Systems, and Local Government Accounting Systems. While the remaining 18.2% can be explained by other variables not examined in this study.en-US
dc.formatapplication/pdf
dc.identifierhttps://sjii.indexedresearch.org/index.php/sjii/article/view/717
dc.identifier.urihttp://dspace.umsida.ac.id/handle/123456789/11302
dc.languageeng
dc.publisherIndexed Research Publishing Companyen-US
dc.relationhttps://sjii.indexedresearch.org/index.php/sjii/article/view/717/847
dc.sourceSpanish Journal of Innovation and Integrity; Vol. 14 (2023): Spanish Journal of Innovation and Integrity; 68-77en-US
dc.source2792-8268
dc.subjectQuality of Financial Reportsen-US
dc.subjectInternal Control Systemsen-US
dc.subjectLocal Government Accounting Systemsen-US
dc.subjectRegional Financial Management Accountabilityen-US
dc.titleThe Effect of Quality of Financial Reports, Implementation of Internal Control Systems, and Application of Local Government Accounting Systems on Regional Financial Management Accountability in Gorontalo Cityen-US
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Articleen-US
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