Research Paper
Year: 2019 | Month: April | Volume: 6 | Issue: 4 | Pages: 103-116
The Factors Which Influence Financial Accountability of Schools in Medan Tuntungan
Felik Bi Kuantha Ginting1, Erlina2, Rina Bukit2
1Postgraduate Students at University of North Sumatra, Indonesia
2Postgraduate Lecturer at University of North Sumatra, Indonesia
Corresponding Author: Felik Bi Kuantha Ginting
ABSTRACT
The objective of the research was to analyze the influence of financial statement accountability of schools in Medan Tuntungan Subdistrict. The research used descriptive causal method. Primary data ware gathered by conducting a survey by distributing questionnaires to the principals and school treasurers as the respondents and analyzed by using multiple linear regression analysis. The population was 76 schools in Medan Tuntungan Subdistrict. The result of the research showed that transparency in organizing the schools, standard of performance, and people’s participation partially had positive and significant influence on financial accountability of schools. It was also found that transparency in organizing the schools, standard of performance, and people’s participation simultaneously had positive and significant influence on financial accountability of schools. The predicting capacity of the three variables toward financial accountability of schools in Medan Tuntungan Subdistrict was 65.7%, while the remaining 34,3% was explained the others variables excluded from the research.
Key words: Financial Accountability, Transparency in Organizing Schools, Standard of Performance, People’s Participation
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