PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKTIVITAS PENGENDALIAN, DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN PADA INSPEKTORAT DAERAH PROVINSI SULAWESI BARAT

Mesrawati. 2023. The Influence of Presentation of Financial Statements, Control
Activities, and Transparency on the Accountability of Financial Management at the West
Sulawesi Provincial Inspectorate, supervised by Rustam DM and Abdullah.
This study aims to determine the presentation of financial statements, control
activities, and transparency of financial management accountability.
This study used a quantitative method with a sample of 54 civil servants in all
functional groups of supervisors who filled these positions held at the Inspectorate of
West Sulawesi Province.
The results of this study prove that (1) Partially, control activity variables affect
financial management accountability, while the presentation of financial reports and
transparency has proven to not affect financial management accountability. (2)
Simultaneously presentation of financial reports, control activities, and transparency
affect the accountability of financial management at the Inspectorate of West Sulawesi
Province.