Factors Influencing Financial Accountability in Ciamis Regency
- DOI
- 10.2991/aebmr.k.211225.016How to use a DOI?
- Keywords
- financial accountability; budgetary participation; accessibility of financial reports; internal control; transformational leadership
- Abstract
The lack of stakeholder participation in the budgeting process will raise asymmetric information in the use of public funds. Furthermore, corruption cases still increase even though internal controls and transformational leadership have been applied. Therefore, this research aims to examine and obtain empirical evidence on the influence of budgetary participation, accessibility of financial reports, internal control, and transformational leadership on regional financial accountability. The research data used primary data obtained from a questionnaire, and there was a total of 112 questionnaires. The hypothesis testing in this research employed a multiple linear regression model. The indicators of regional financial accountability utilized in this study were the indicators of the performance accountability system of government agencies from the Ministry of Administrative Reform and Bureaucracy Reform. The analysis demonstrated that financial reports’ budgetary participation and accessibility had no positive effect on regional financial accountability, while internal control and transformational leadership positively affected regional financial accountability. The research results provide insight into local governments to increase the effectiveness of the budgetary participation system, accessibility of financial reports system, internal controls system, and the implementation of transformational leadership.
- Copyright
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Bena Balatin Sudarman AU - Rizal Yaya PY - 2022 DA - 2022/01/13 TI - Factors Influencing Financial Accountability in Ciamis Regency BT - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021) PB - Atlantis Press SP - 99 EP - 107 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.211225.016 DO - 10.2991/aebmr.k.211225.016 ID - Sudarman2022 ER -