The Effect of Public Sector Accounting Implementation and Financial Statement Transparency on Performance Accountability of the Regency Community and Village Empowerment Service (DPMD) In Trenggalek Regency
Dublin Core
Title
The Effect of Public Sector Accounting Implementation and Financial Statement Transparency on Performance Accountability of the Regency Community and Village Empowerment Service (DPMD) In Trenggalek Regency
Creator
Eka Agustina
Proceedings Item Type Metadata
meta_title
The Effect of Public Sector Accounting Implementation and Financial Statement Transparency on Performance Accountability of the Regency Community and Village Empowerment Service (DPMD) In Trenggalek Regency
Abstract/Description
This study aims to analyze the impact of public sector accounting implementation and financial report transparency on performance accountability at the Department of Community Empowerment and Village (DPMD) in Trenggalek Regency. Proper public sector accounting practices and financial report transparency are key to improving good governance and performance accountability in government institutions. This research uses a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires distributed to DPMD staff involved directly in financial management and performance reporting. The analysis results indicate that the implementation of public sector accounting has a significant positive effect on performance accountability at DPMD, with a regression coefficient of 0.417. However, financial report transparency does not significantly affect performance accountability. Simultaneously, both variables significantly impact performance accountability with a p-value of 0.004. The study concludes that effective public sector accounting imp...
publication_date
2025/06/20
pdf_url
https://insyma.org/proceedings/files/articles/DONE_Eka Agustina.pdf
abstract_html_url
https://insyma.org/proceedings/items/show/515
keywords
Public Sector Accounting, Financial Statement Transparency, Performance Accountability, DPMD, Trenggalek Regency, Quantitative Research, Multiple Linear Regression
firstpage
1245
lastpage
1250
issn
3047-857X
conference
Proceedings of the International Symposium on Management (Volume 21, 2024)
Volume
22
publisher_name
Fakultas Bisnis dan Ekonomika, Universitas Surabaya
no article
203
Files
Citation
Eka Agustina, “The Effect of Public Sector Accounting Implementation and Financial Statement Transparency on Performance Accountability of the Regency Community and Village Empowerment Service (DPMD) In Trenggalek Regency,” Proceedings of the International Symposium on Management (INSYMA), accessed July 1, 2025, https://insyma.org/proceedings/items/show/515.