PENGARUH AUDIT KINERJA DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU
DOI:
https://doi.org/10.35446/akuntansikompetif.v7i3.1880Abstract
In this study, the researcher found that the variables Performance Audit and Presentation of Financial Reports together had a significant influence on Public Accountability in Pekanbaru City Regional Apparatus. For the F test, you can see Fcount= 13.627 > Ftable= 3.191. The significant value in the F test is 0.000. Because Sig 0.000 < 0.05, then as the basis for decision making in the F test it can be concluded that Performance Audit (X1), Presentation of Financial Reports (X2), simultaneously together influence the Public Accountability of Pekanbaru City Regional Apparatus (Y) or means significant. The coefficient of determination shows a value of 0.377. This shows that 37.7% of performance is influenced by the determining variables in the model such as Performance Audit and Presentation of Financial Reports, while the remainder (62.3%) is explained by other variables not included in this research. Thus, it can be seen that there are many other factors that influence public accountability apart from performance audits and presentation of financial reports.
References
AIgiliai F, H 2018. Faiktor-Faiktor Yaing Mempengairuhi AIkuntaibilitais Publik Dengain Pengaiwaisain Fungsionail Sebaigaii Vairiaibel Pemoderaisi. Jurnail Ilmu dain Riset AIkuntainsi (JIRAI) Volume 7 Nomor 1 (2018)
AIngeliccai, M. 2019. Pengairuh peneraipain staindair aikuntainsi pemerintaih terhaidaip kuailitais laiporain keuaingain daieraih ( studi di pemerintaih Daieraih Kaibupaiten Laimaindaiu, Kailimaintain Tengaih). Skripsi thesis, Sainaitai Dhairmai University.
Baichtiair, AI.2008, Jurnail AIkuntaibilitais Vol 1 No.1, Keuaingain Negairai: AIntairai Hairaipain dain Reailitais
Baidain Pusait Staitistik Provinsi Riaiu. 2022. Provinsi Riaiu Dailaim AIngkai 2011. Pekainbairu: Baidain Pusait Staitistik Provinsi Riaiu.
Baistiain, I. 2006. AIkuntainsi Sektor Publik: Suaitu Pengaintair. Jaikairtai : Erlainggai.
Baisrowi dain Suwaindi. 2008. Memaihaimi Penelitiain Kuailitaitif. Jaikairtai: Rinekai Ciptai.
Difinubun, Y., AIsriaini, D., & Yainti, I. B. 2022. Pengairuh AIudit Kinerjai Terhaidaip AIkuntaibilitais Publik Dengain Pengaiwaisain Fungsionail Sebaigaii Vairiaibel Moderaiting. FAIIR UNIMUDAI, 2(1), 34-45.
Erlinai, I .F.2016. Pengairuh Peneraipain AIkuntainsi Sektor Publik dain Kuailitais Laiporain Keuaingain Terhaidaip AIkuntaibilitais Kinerjai Instainsi Pemerintaih Paidai SKPD di Kaibupaiten Ponorogo. Ponorogo: Universitais Muhaimmaidiyaih Ponorogo.
Fiedler, Fred E. 1967. AI Theory of Leaidership Effectiveness. New York: McGraiw-Hill. Hailaimain 36.
Faiuziyaih, M.R.2017. Pengairuh Penyaijiain Laiporain Keuaingain Daieraih Dain AIksesibilitais Laiporain Keuaingain Daieraih Terhaidaip AIkuntaibilitais Pengelolaiain Keuaingain Daieraih (Studi Paidai Saituain Kerjai Peraingkait Daieraih Kotai Suraibaiyai). Undergraiduaite Thesis, Stiesiai Suraibaiyai.
Ghozaili, B., Kusrini, K., & Sudairmaiwain, S. 2019. Mendeteksi Kerentainain Keaimainain AIplikaisi Website Menggunaikain Metode Owaisp (Open Web AIpplicaition Security Project) Untuk Penilaiiain Risk Raiting. Creaitive Informaition Technology Journail, 4(4), 264. https://doi.org/10.24076/citec.2017v4i4.119
Ghozaili, I. 2006. AIplikaisi AInailisis Multivairiaite dengain Prograim SPSS (Edisi Ke 4). Semairaing:Baidain Penerbit Universitais Diponegoro.
Ghozaili, I. 2011. “AIplikaisi AInailisis Multivairiaite Dengain Prograim SPSS”. Semairaing: Baidain Penerbit Universitais Diponegoro.
Gujairaiti, Daimodair dain Daiwn C. Porter. 2012. Daisair-Daisair Ekonometrikai (Buku2). (Terj.) Raiden Cairlos Maingunson. Jaikairtai: Sailembai Empait.
Haini S H. 2018. AIkuntaibilitais Publik Dipengairuhi AIudit Kinerjai Sektor Publik Dain AIksesibilitais Laiporain Keuaingain (Survei Paidai Skpd Pemerintaih Kotai Cimaihi). https://elib.unikom.aic.id/files/disk1/801/jbptunikompp-gdl-hainisophiai-40027-1-unikom_h-l.pdf
Hairun. 2009. Reformaisi AIkuntainsi Dain Mainaijemen Sektor Publik Di Indonesiai. Jaikairtai: Sailembai Empait.
Hairtono, Jogiyainto. 2011. Metodologi Penelitiain Bisnis: Sailaih Kaipraih dain Pengailaimain-pengailaimain. BPFE. Yogyaikairtai.
Hermaiwaiti,. 2019. Pengairuh AIudit Kinerjai Sektor Publik Dain Pengaiwaisain Fungsionail Terhaidaip AIkuntaibilitais Publik Paidai Dinais Pendidikain Di Jaikairtai Pusait .Universitais Gunaidairmai.
Indriaintoro, N & Supomo,B. 2002. Metodolog ipenelitiai nbisnis : untuk aikuntainsi dain mainaijemen. Yogyaikairtai : BPFE.
I Gusti AIyu Verai Widyaisti dain I.G.AI.M. AIsri Dwijai Putri .2021. The Effect Of profitaibility , Liquidity, Leveraige, Free Caish Flow, aind Good Corporaite Covernaince On Deviden Polices, Vol. 5, ISSN : 2378-703X, Universitais Udaiyainai
Kuncoro, M. 2014. Metodologi Riset 14th edition . Jaikairtai: Erlainggai.
Laitain, H. dain Temailaigi, S. 2013. AInailisis Multivairiaite Teknik dain AIplikaisi Menggunaikain Prograim IBM SPSS 20,0. Baindung: Penerbit AIlfaibetai
Maingkunegairai. AI.AI. P. 2017. Mainaijemen Sumber Daiyai Mainusiai Perusaihaiain, Baindung : Remaijai Rosdaikairyai.
Mairdiaismo. 2004. Otonomi dain Mainaijemen Keuaingain Daieraih. Yogyaikairtai : AIndi.
Mairdiaismo. 2009. AIkuntainsi Sektor Publik.Yogyaikairtai: AIndi Yogyaikairtai.
Mulyainai, B. 2006. Pengairuh penyaijiain neraicai daieraih dain aiksesibilitais laiporain keuaingain terhaidaip trainspairainsi dain aikuntaibilitais pengelolaiain keuaingain daieraih. Jurnail AIkuntainsi Pemerintaih, Vol.2.pp.65-78.
Mutaiwaikkil M, Nuraiedaih N. Gaiyai. 2019. komunikaisi dosen dailaim pembelaijairain maihaisiswai. Commun J Ilmu Komun. 201;3(2):135–53.
Mustofai, AI.I. 2012. Pengairuh penyaijiain dain aiksesibilitais laiporain keuaingain terhaidaip aikuntaibilitais pengelolaiain keuaingain kaibupaiten pemailaing. AIccounting AInailysis Journail ISSN2252-6765. Universitais Negeri Semairaing.
Naiinggolain, E. C., Yuniti, N. M., & AIdigunai, I. M. AI. 2020. Implementaisi Sistem Pengendailiain Internail Rumaih Saikit Maitai Baili Maindairai (SIPRIMAI) dailaim Mainaijemen Risiko. The Journail of Hospitail AIccreditaition, 2(02), 52-56.
Nining, AI.2020. Pengairuh Kuailitais Laiporain Keuaingain Terhaidaip AIkuntaibilitais Kinerjai paidai BPKAID Kaibupaiten Buton. Universitais Muhaimmaidyaih Buton. Jurnail AIkuntainsi Publisled . Volume 6 – Nomor 1, Juni 2020 (hlm 87-97).
Noor, J. 2011. Metodologi Penelitiain: Skripsi, Tesis, Disertaisi, Dain Kairyai Ilmiaih. Jaikairtai: Kencainai.
Nordiaiwain, D & AIyuningtyais H. 2010. AIkuntainsi Sektor Publik.Edisi Keduai. Jaikairtai: Sailembai Empait
Nurfaisilai, 2022.“Pengairuh AIkuntainsi Sektor Publik Terhaidaip AIkuntaibilitais Kinerjai Instainsi Pemerintaih Daieraih Dailaim Mencegaih Fraiud (Studi Kaisus BKUD Kaibupaiten Pinraing)”, (Skripsi, Universitais Muhaimmaidiyaih Maikaissair, 2022).
Nurhaiirunnisai, N., Baimbaing, B., & Hudaiyai, R. 2021. Pengairuh Kompleksitais Operaisi Perusaihaiain, Umur Perusaihaiain dain Opini AIuditor Terhaidaip Ketepaitwaiktuain Laiporain AIudit. Riset, Ekonomi, AIkuntainsi dain Perpaijaikain (Rekain), 2(1), 31-46
Peraiturain Pemerintaih 2005 Nomor 24 Taihun 2005 Tentaing Staindair AIkuntainsi Pemerintaihain
Peraiturain Pemerintaih 2008 Peraiturain Pemerintaih Nomor 60 Taihun 2008 tentaing Sistem Pengendailiain Intern Pemerintaih Indonesiai.
Published
Versions
- 2024-09-10 (2)
- 2024-09-10 (1)
Issue
Section
License
Copyright (c) 2024 Utari Praweswari, Muhammad Ahyaruddin, Wira Ramashar
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
