EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM, INTERNAL CONTROL SYSTEMS AND REGIONAL FINANCIAL AUDIT ON FINANCIAL ACCOUNTABILITY OF LOCAL GOVERNMENT

Eka Suprihastini, Akram Akram, Budi Santoso

Abstract


Demands of accountability requires governments to improve the quality of financial management. A fine financial management requires a good of mechanisms and work procedures including the implementation of the system: accounting and internal control systems and internal financial audit mechanisms. This study aimed to examine the effect of the regional financial accounting systems, internal control systems and regional financial audit on financial accountability of local government. The study was conducted in the entire scope of the local work unit in government of East Lombok regency. This study used a survey method in which the primary data obtained by questionnaire. The study population involved the whole apparatus of financial managers in the whole work unit area of East Lombok regency government. The sampling technique used purposive sampling. These samples included 102 respondents consisting of officials of the financial administration and treasurer. Estimation models of research use approach Partial Least Squares (PLS). The results showed the regional financial accounting systems, internal control systems and regional financial audit positive effect on the financial accountability of the local government. Theoretically, the results of this study may contribute to the development of science in the public sector accounting and provide a reference for future studies, apart from that it can be used as an evaluation for local governments to improve financial management in order to improve the financial accountability of the government.

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