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Pengaruh Inventarisasi, Pembukuan Dan Pelaporan Aset Terhadap Akuntabilitas Publik Pemerintah Daerah (Studi Pada Kabupaten Waropen)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 1 No. 2 (2022) · pp. 33–59

DOI
10.52062/.v1i2.1915
Published
2022-01-27
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)

Abstract

This study aims to examine the effect of Bookkeeping, Inventory, and Reporting of Assets on the Public Accountability of the Waropen District Government. Respondents in this study were 50 people who were employees who had knowledge about asset utilization and the staff in charge of managing regional goods. The analysis tool in this study uses SPSS with this type of research that is causality which tests the effect of independent variables on dependent so that researchers use Multiple Regression Analysis. Which results of this study must meet the Classical Assumption Test, namely the Normality Test, Multicollinearity Test, and Heterocytes Test. Therefore, the results of this study indicate that simultaneously the accounting, inventory, and reporting variables influence public accountability with a significance value of 0,000. However, partially the inventory has an effect on public accountability with a significance value of 0.035. While partially Asset Accounting and Reporting does not affect public accountability with a significance value of 0.078 and 0.071, respectively.

Collaboration network of the authors

40 authors · 114 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown11
Meinarni AsnawiAffiliation unknown6
Agustinus SalleAffiliation unknown5
Rudiawie LarasatiAffiliation unknown4
Kurniawan PatmaAffiliation unknown4
Novalia Herlina BleskaditAffiliation unknown4
Pascalina V. S SesaAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown3
Sylvia Christina DaatAffiliation unknown3
Sara Marlyn ParuAffiliation unknown3
Rizka SaptarinurAffiliation unknown2
Bill PangayowAffiliation unknown2
Anthonius H.C. WijayaAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Adolf Z.D SiahayAffiliation unknown2
Novalia H. BleskaditAffiliation unknown2
Agustina PairinganAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Lynda LyndaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Agung Irjayanto HasanudinAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Yuli KurniawatiAffiliation unknown1
Prihatining Tyas DwiAffiliation 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 Inventarisasi, Pembukuan Dan Pelaporan Aset Terhadap Akuntabilitas Publik  Pemerintah Daerah (Studi Pada Kabupaten Waropen)</dc:title>
	<dc:creator>Imbiri, Jefri</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Pangayow, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the effect of Bookkeeping, Inventory, and Reporting of Assets on the Public Accountability of the Waropen District Government. Respondents in this study were 50 people who were employees who had knowledge about asset utilization and the staff in charge of managing regional goods. The analysis tool in this study uses SPSS with this type of research that is causality which tests the effect of independent variables on dependent so that researchers use Multiple Regression Analysis. Which results of this study must meet the Classical Assumption Test, namely the Normality Test, Multicollinearity Test, and Heterocytes Test. Therefore, the results of this study indicate that simultaneously the accounting, inventory, and reporting variables influence public accountability with a significance value of 0,000. However, partially the inventory has an effect on public accountability with a significance value of 0.035. While partially Asset Accounting and Reporting does not affect public accountability with a significance value of 0.078 and 0.071, respectively.</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>2022-01-27</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:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/1915</dc:identifier>
	<dc:identifier>10.52062/.v1i2.1915</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 1 No. 2: November 2018; 33-59</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 1 No 2: November 2018; 33-59</dc:source>
	<dc:language></dc:language>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>