PENGARUH TINGKAT KEMANDIRIAN DAERAH, EFEKTIVITAS PAD,
EFISIENSI BELANJA DAERAH, TINGKAT KETERGANTUNGAN
PADA PEMERINTAH PUSAT DAN DERAJAT DESENTRALISASI
TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN
PADA PEMERINTAH DAERAH DI PROVINSI
JAWA TIMUR TAHUN 20
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Institusion
Universitas Muhammadiyah Ponorogo
Author
RUMEKSO, PHANEGUH
Subject
AI Indexes (General)
Datestamp
2023-09-04 04:42:00
Abstract :
This research aims to determine the effect of the level of regional independence, the effectiveness of PAD, the efficiency of regional spending, the degree of dependence on the central government and the degree of decentralization on the accountability of financial reporting to local governments in East Java Province in 2018-2022. This study uses a quantitative method with a population of 38 district/city government financial reports in East Java Province for 2018-2022. Sampling technique uses saturated sampling. Data collection uses archival strategy. Data analysis technique using logistic regression analysis. The results shows: the level of regional independence has a positive and significant effect on financial reporting accountability (pvalue 0,014 <0,05). The effectiveness of PAD has a positive and significant effect on financial reporting accountability (pvalue 0,049 <0,05). Regional spending efficiency has a positive and significant effect on financial reporting accountability (pvalue 0,009 <0,05). The level of dependence on the central government has a negative and significant effect on financial reporting accountability (pvalue 0,045) <0,05). The degree of decentralization has no significant effect on financial reporting accountability (pvalue 0,186) > 0,05). The level of regional independence, the effectiveness of PAD, the efficiency of regional spending, the level of dependence on the central government and the degree of decentralization simultaneously affect the accountability of financial reporting to local governments in East Java Province in 2018-2022 (pvalue 0,000 <0,05)
This research aims to determine the effect of the level of regional independence, the effectiveness of PAD, the efficiency of regional spending, the degree of dependence on the central government and the degree of decentralization on the accountability of financial reporting to local governments in East Java Province in 2018-2022. This study uses a quantitative method with a population of 38 district/city government financial reports in East Java Province for 2018-2022. Sampling technique uses saturated sampling. Data collection uses archival strategy. Data analysis technique using logistic regression analysis. The results shows: the level of regional independence has a positive and significant effect on financial reporting accountability (pvalue 0,014 <0,05). The effectiveness of PAD has a positive and significant effect on financial reporting accountability (pvalue 0,049 <0,05). Regional spending efficiency has a positive and significant effect on financial reporting accountability (pvalue 0,009 <0,05). The level of dependence on the central government has a negative and significant effect on financial reporting accountability (pvalue 0,045) <0,05). The degree of decentralization has no significant effect on financial reporting accountability (pvalue 0,186) > 0,05). The level of regional independence, the effectiveness of PAD, the efficiency of regional spending, the level of dependence on the central government and the degree of decentralization simultaneously affect the accountability of financial reporting to local governments in East Java Province in 2018-2022 (pvalue 0,000 <0,05)
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