PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN VALUE FOR MONEY TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Kasus pada Kantor BPKAD Kota Palopo)

DAUN LAMBA, ANITA (2020) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN VALUE FOR MONEY TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Kasus pada Kantor BPKAD Kota Palopo). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALOPO.

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Abstract

This study aims to determine the effect of the application of government accounting standards and value for money on the accountability of regional financial management. This research was conducted at BPKAD Palopo City. This research is a research with a quantitative approach. The data used are primary data. Respondents in this study were all employees at the Palopo City BPKAD office who were directly involved in regional financial management, namely the Head of BPKAD, the Secretariat, the Budget and Treasury Division, the Regional Assets Division and the Accounting Division. The determination of the sample in this study was carried out using the Slovin formula. The sampling method used wasmethod simple random sampling with 53 respondents. The data collection method is a survey using a questionnaire distributed to respondents. Scale of data measurement with Likert scale. Analysis of the influence of variables using multiple linear regression analysis method. The results of this study indicate the effect of implementing government accounting standards and value for money has a significant and positive effect on the accountability of regional financial management. Keywords: Application of Government Accounting Standards, value for money, and accountability of regional financial management.

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