Pengaruh Sistem Akuntansi Keuangan Daerah Dan Kualitas Aparatur Pemerintah Terhadap Akuntabilitas Keuangan (Studi Pada Kantor Inspektorat Kabupaten/Kota Di Propinsi Sumatera Barat)

Indra Kurnia - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


Region of financial accounting and government officials strongly influence the financial accountability. What about in West Sumatra Province? Extent of the region of financial accounting and government officials in the province of West Sumatra affected area of financial accountability? This research including to causative research because aiming to determine the relationship between the variables studied. Results of data analysis indicate that: (1) The application region financial accounting systems a positive significant effect on financial accountability of West Sumatra province, and (2) Quality of government officials a positive significant effect on the financial accountability of the area of West Sumatra province.

Keyword : Region financial accounting systems, quality of government officials, and financial accountability


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References


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