Transparency and accountability of regional financial management: Accessibility of financial statements as a moderation

Herman Darwis, Rizki Wahyu Utami Ohorella and Zainuddin Zainuddin
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Herman Darwis: Lecturer at the Faculty of Economics and Business, Universitas Khairun Jl Yusuf Abdulrahman, Kota Ternate, Maluku Utara, Indonesia
Rizki Wahyu Utami Ohorella: Lecturer at the Faculty of Economics and Business, Universitas Khairun Jl Yusuf Abdulrahman, Kota Ternate, Maluku Utara, Indonesia
Zainuddin Zainuddin: Lecturer at the Faculty of Economics and Business, Universitas Khairun Jl Yusuf Abdulrahman, Kota Ternate, Maluku Utara, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2022, vol. 11, issue 9, 243-249

Abstract: This study aims to provide empirical evidence of the influence of the Presentation of regional financial statements and regional financial accounting systems on the transparency and accountability of regional financial management, with the accessibility of financial statements as a moderation. The reason for this research is an employee who works in the finance department at a regional apparatus organization in Ternate City. The respondents in this study were employees who worked in the finance department, which totaled 67 respondents. The Sampling technique uses proportional random sampling. The data analysis model used to test and analyze the variables in this study uses multiple linear regression and Moderate Regression Analysis (MRA) to test research hypotheses with the help of the SPSS program. The results showed that the variables of the Presentation of regional financial statements and variables of regional financial accounting systems influenced the transparency and accountability of regional financial statements. The result found that the accessibility of regional financial statements could not moderate the influence of the Presentation of regional financial statements and the regional financial accounting system on the transparency and accountability of regional financial management. Key Words:inancial Distress, Earnings Management, Tax Aggressiveness, Corporate Governance, Transparancy, Accountability, Accountability, NGOs, disclosure, public fund management, regulation

Date: 2022
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Citations: View citations in EconPapers (1)

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