PENGARUH DESENTRALISASI FISKAL, GOOD GOVERNANCE DAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH KOTA JAMBI

(STUDI KASUS PADA DINAS PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA JAMBI)

Authors

  • Rita Friyani Universitas Jambi

DOI:

https://doi.org/10.22437/jssh.v1i2.4296

Abstract

Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa desentralisasi fiskal, good governance dan penerapan standar akuntansi pemerintahan berpengaruh terhadap akuntabilitas keuangan pemerintah daerah di Kota Jambi. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data kuesioner. Populasi dalam penelitian ini adalah para pegawai negeri sipil di Dinas Pengelolaan Keuangan dan Aset Daerah Kota Jambi. Sampel penelitian diambil mengguankan teknik judgement sampling. Sampel pada penelitian ini adalah staf minimal golongan IIIa, kepala seksi, kepala sub bagian, kepala bidang yang bekerja dalam pelaksanaan pengelolaan keuangan dan aset daerah dan sekretaris serta kepala dinas di Dinas Pengelolaan keuangan dan aset daerah kota Jambi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan uji statistik F, uji statistik t dan koefisien determinasi.

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Author Biography

Rita Friyani, Universitas Jambi

Dosen Fakultas Ekonomi dan Bisnis Universitas Jambi

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Published

2017-12-15 — Updated on 2017-12-15

Versions

Issue

Vol. 1 No. 2 (2017): Jurnal Sains Sosio Humaniora

Section

Articles

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