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Pengaruh Penyajian Laporan Keuangan Daerah, Aksesibilitas Laporan Keuangan, Dan Komitmen Pimpinan Terhadap Transparansi Pengelolaan Keuangan Daerah Pada SKPD Di Kabupaten Keerom

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 1 No. 1 (2022) · pp. 27–40

DOI
10.52062/.v1i1.1908
Published
2022-01-26
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

The presentation and accessibility of financial statements are influenced by the accountability and commitmentof the management in managing SKPDs’ finances, which also affects the audit opinion that reflects howwell the finance of a local government has been managed. The purpose of this study is to examine andanalyze the influence of financial statement presentation, accessibility of financial statements, andmanagement commitment regarding transparency of financial management at SKPDs in the KeeromRegency. The population of this research is around 56 with 94 respondents categorized as Headof SKPDs and the Expenditure Treasurer on each SKPD that all are assembled as the sample of thisstudy. Then, a random sampling method is constructed as a sample method in conducting thisresearch. The data collection is done by conducting a survey. While hypothesis analysis in this studyis empirically tested by using Multiple Regression Analysis. This paper finds that the area of financialstatement presentation has a positive and significant impact on the transparency of the management ofthe Regional Financial reports. While the accessibility of local financial statements has not affected thetransparency of financial management in the Keerom Regency. The results also indicate that theleadership commitment has a significant and positive effect on the transparency of financialmanagement in Keerom Regency

Collaboration network of the authors

40 authors · 91 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown9
Juliana WaromiAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Arius KambuAffiliation unknown2
Siti RofingatunAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Liana Dessy WulandariAffiliation unknown1
Yuni NuryaniAffiliation unknown1
Christi Novita LorensaAffiliation unknown1
Rachmad Putra RamadhanAffiliation unknown1
Alberth D. RupangAffiliation unknown1
Derwin Juan SagrimAffiliation unknown1
Tirsa RanteAffiliation unknown1
Yohanes Baptista Tupen EbangAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Penyajian Laporan Keuangan Daerah, Aksesibilitas Laporan Keuangan, Dan Komitmen Pimpinan Terhadap Transparansi Pengelolaan Keuangan Daerah Pada SKPD Di Kabupaten Keerom</dc:title>
	<dc:creator>Siahaan, Gunung Hasian</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:description xml:lang="en-US">The presentation and accessibility of financial statements are influenced by the accountability and commitmentof the management in managing SKPDs’ finances, which also affects the audit opinion that reflects howwell the finance of a local government has been managed. The purpose of this study is to examine andanalyze the influence of financial statement presentation, accessibility of financial statements, andmanagement commitment regarding transparency of financial management at SKPDs in the KeeromRegency. The population of this research is around 56 with 94 respondents categorized as Headof SKPDs and the Expenditure Treasurer on each SKPD that all are assembled as the sample of thisstudy. Then, a random sampling method is constructed as a sample method in conducting thisresearch. The data collection is done by conducting a survey. While hypothesis analysis in this studyis empirically tested by using Multiple Regression Analysis. This paper finds that the area of financialstatement presentation has a positive and significant impact on the transparency of the management ofthe Regional Financial reports. While the accessibility of local financial statements has not affected thetransparency of financial management in the Keerom Regency. The results also indicate that theleadership commitment has a significant and positive effect on the transparency of financialmanagement in Keerom Regency</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2022-01-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/1908</dc:identifier>
	<dc:identifier>10.52062/.v1i1.1908</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 1 No. 1: Mei 2018; 27-40</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 1 No 1: Mei 2018; 27-40</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/1908/1457</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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