Influence of Regional Financial Management Aspect on Regional Financial Management Transparency: Case Study in SKPD, Buton Selatan District

Aziza Syahrani Mansur; Andi Kusumawati; Wahda Wahda

doi:10.59653/ijmars.v1i03.227

Authors

Aziza Syahrani Mansur Universitas Hasanuddin
Andi Kusumawati Universitas Hasanuddin
Wahda Wahda Universitas Hasanuddin

DOI:

https://doi.org/10.59653/ijmars.v1i03.227

Keywords:

Financial Transparency, Government Accounting Standards, Financial TransRegional Financial Management, Performance-Based Budgeting

Abstract

This research aimed to assess the impact of regional financial statement presentation, accessibility of regional financial statements, internal control, the implementation of performance-based budgeting, and the implementation of accrual-based government accounting standards on the transparency of regional financial management. Data for this research were collected through a survey using questionnaires. The study population consisted of all employees in the Regional Work Units (SKPD) of the city of Yogyakarta. The sampling technique employed a nonprobability sampling method known as purposive sampling. The sample comprised structural officers and employees/staff responsible for accounting/administrative financial functions, each with a minimum of one year of experience in each SKPD in Buton Selatan. A total of 77 questionnaires were processed for analysis. Data analysis involved multiple linear regression. The results of the regression analysis indicated that regional financial statement presentation had no significant effect on the transparency of regional financial management. In contrast, the accessibility of regional financial statements was found to have a significant positive effect on transparency. Additionally, internal control was not found to have a significant impact on transparency, nor did the implementation of performance-based budgeting. However, the implementation of accrual-based government accounting standards was found to have a significant positive effect on the transparency of regional financial management.

Downloads

Download data is not yet available.

References

Adhi, Daniel Kartika, ed. (2013),The Influence of Application of Government Accounting Standards and the Quality of Local Government Apparatuses to the Quality of Financial Statements (Case Study in Tual City Government), Journal of STIE Semarang, Vol. 5, No. 3, ISSN : 2252-7826.

Aliyah, Siti, ed (2012),The Influence of Presentation of Regional Financial Reports and Accessibility of Regional Financial Reports on Transparency and

Andrew, J., & Cortelyou-Ward, K. (2019). Access to information and transparency: A review of the literature. World Bank Policy Research Working Paper, (8813).

Brinkerhoff, D. W. (2003). Accountability and health systems: toward conceptual clarity and policy relevance. Health Policy and Planning, 18(3), 237-249.

Cokins, G. (2009). Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics. Wiley.

Elghaish, F., Pour Rahimian, F., Hosseini, M. R., Edwards, D., & Shelbourn, M. (2022). Financial management of construction projects: Hyperledger fabric and chaincode solutions. Automation in Construction, 137. https://doi.org/10.1016/j.autcon.2022.104185

Hansen, S. C., & Van der Stede, W. A. (2004). Multiple facets of budgeting: An exploratory analysis. Management Science, 50(7), 894-907.

International Federation of Accountants (IFAC). (2018). International Public Sector Accounting Standards (IPSAS) Handbook. IFAC.

Jha, A. (2019). Financial Reports and Social Capital. Journal of Business Ethics, 155(2). https://doi.org/10.1007/s10551-017-3495-5

Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business Press.

Koišova, E., Masarova, J., & Ivanova, E. (2021). Socio-demographic potential of human resources in the Visegrad regions. Journal of Business Economics and Management, 22(4). https://doi.org/10.3846/jbem.2021.14541

Lê, J. K., & Bednarek, R. (2023). Using Interpretive Methods to Unleash the Potential of Human Resource Development. In Human Resource Development Review (Vol. 22, Issue 2). https://doi.org/10.1177/15344843231161266

Nobes, C. W., & Parker, R. H. (2016). Comparative International Accounting (13th ed.). Pearson.

Regional financial management accountability of Jepara Regency.Journal of Accounting and Auditing Volume 8, No. 2, May, pp: 97-189

Sande, Peggy (2013), The Effect of Presentation of Financial Statements and Accessibility of Financial Statements on the Accountability of Regional Financial Management (Empirical Study on the Provincial Government of West Sumatra). Publication journal of the Faculty of Economics, Padang State University.

Saree, Diana (2012),The Effect of Internal Control on the Transparency of Regional Government Financial Reports, Journal of Publications ISSN-2252- 3936.

Satyaningsi, Komang Ayu, ed (2014),The Influence of Implementation of Performance-Based Budgeting and Environmental Uncertainty on the Implementation of Transparency in Financial Reporting (Study on Regional Work Units in Klungkung Regency), e- Journal of Ganesha University of Education Department of Accounting S1 Program (Volume 2 No. 1 of 2014).

Sohn, H., & Bae, K. Bin. (2018). Do Public Employees “Game” Performance Budgeting Systems? Evidence From the Program Assessment Rating Tool in Korea. American Review of Public Administration, 48(5). https://doi.org/10.1177/0275074016689322

Suwati, Monika Khairunnisa, ed (2015),The Influence of Application of Government Accounting Standards on the Quality of Local Government Financial Statements (Case Study at the Regional Financial Office of Indramayu Regency), Journal of Accounting and Business Vol. 1, No. 2, ISSN 2460-030X.