Year: 2024 | Month: May | Volume: 11 | Issue: 5 | Pages: 143-152
DOI: https://doi.org/10.52403/ijrr.20240517
The Influence of Local Financial Accountability, Transparency, and Supervision on Local Financial Management in the Local Financial Agencies and Assets of the Government of North Sumatra
Bibella Rosyanti Kristiani Hutasoit1, Azhar Maksum2, Erwin Abubakar3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Bibella Rosyanti Kristiani Hutasoit
ABSTRACT
The objective of this research is to examine and analyze the influence of regional financial accountability, transparency, and supervision on regional financial management in the Regional Finance and Asset Agency of North Sumatera Provincial Administration.
The sample are 119 respondents, taken by using purposive sampling technique. The data are processed by using SEM (Structural Equation Model) analysis through Lisrel 8.80 software.
The result of the research shows that regional financial accountability has a positive influence on regional financial management, transparency has a positive influence on regional financial management, supervision has a positive influence on regional financial management, and regional financial accountability, transparency, and supervision simultaneously have significant influence on regional financial management.
Keywords: regional financial management, regional financial accountability, transparency, supervision
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