ANALYSIS OF FACTORS AFFECTING THE TRANSPARENCY OF REGIONAL FINANCIAL INFORMATION IN REGIONAL GOVERNMENT OF PANGKEP DISTRICT

Contemporary Journal on Business and Accounting Pub Date : 2023-04-30 DOI:10.58792/cjba.v3i1.36

D. Sari, M. Yusuf, Asbi Amin

{"title":"ANALYSIS OF FACTORS AFFECTING THE TRANSPARENCY OF REGIONAL FINANCIAL INFORMATION IN REGIONAL GOVERNMENT OF PANGKEP DISTRICT","authors":"D. Sari, M. Yusuf, Asbi Amin","doi":"10.58792/cjba.v3i1.36","DOIUrl":null,"url":null,"abstract":"ABSTRACT \n \nPurpose – This study aims to determine and analyze the presentation of financial, and internal controls that statements, accessibility affect the transparency of regional financial information \nDesign/methodology/approach – This study using quantitative research methods with descriptive statistics \nFindings – The results of this study indicate: (1) prepare monetary accountability for general purposes (broadly useful fiscal summaries) to build equality of monetary accountability both for funding plans, between periods, and between substances and (2) Inward control is characterized as a cycle that is influenced by a group of head leaders, heads or top administration, other faculties, which is intended to obtain sufficient confirmation about the achievement of goals. \nOriginality – The population in Regency regional apparatus the study in Pangkep district governments These are the entire Pangkep organization, in study is 54 people, device totaling 41 agencies \nKeywords: Presentation of Financial Statements, accessibility, Internal Control \nPaper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contemporary Journal on Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58792/cjba.v3i1.36","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

Abstract

ABSTRACT Purpose – This study aims to determine and analyze the presentation of financial, and internal controls that statements, accessibility affect the transparency of regional financial information Design/methodology/approach – This study using quantitative research methods with descriptive statistics Findings – The results of this study indicate: (1) prepare monetary accountability for general purposes (broadly useful fiscal summaries) to build equality of monetary accountability both for funding plans, between periods, and between substances and (2) Inward control is characterized as a cycle that is influenced by a group of head leaders, heads or top administration, other faculties, which is intended to obtain sufficient confirmation about the achievement of goals. Originality – The population in Regency regional apparatus the study in Pangkep district governments These are the entire Pangkep organization, in study is 54 people, device totaling 41 agencies Keywords: Presentation of Financial Statements, accessibility, Internal Control Paper Type Research Result

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

庞克普区地方政府区域财政信息透明度影响因素分析

摘要目的-本研究旨在确定和分析财务报表和内部控制的陈述，可及性对区域财务信息透明度的影响设计/方法/方法-本研究采用定量研究方法和描述性统计研究结果-本研究的结果表明:(1)为一般目的准备财务问责制(广泛有用的财务摘要)，以建立筹资计划之间、期间之间和物质之间的财务问责制的平等;(2)内部控制的特点是一个循环，受一组主要领导人、主管或高级行政部门、其他部门的影响，其目的是获得关于目标实现的充分确认。这些是整个庞克普组织，在研究中有54人，设备共41个机构关键词:财务报表列报，可及性，内部控制纸型研究结果

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文去求助

来源期刊

Contemporary Journal on Business and Accounting

自引率

0.00%

发文量