The Influence of Government Internal Control System, Financial Report Presentation, and Accessibility on Financial Management Accountability

Abstract

This study aims to examine the effect of the government's internal control system, presentation of financial reports, and accessibility of financial reports on the accountability of financial management of the Aceh provincial government. The population in this study are all government employees within the Aceh Government Work Unit (SKPA) scope. In this study, a purposive sampling technique was used where the researcher took as many as four samples of respondents per SKPA with criteria in the form of government employees who were direct financial management executors, namely the Head of Sub-Division of Finance, Receiving Treasurer, Expenditure Treasurer, and Receiving/Expenditure Assistant Treasurer. Questionnaires were distributed over two months and 23 days with 188 respondents who were collected in this study. The results of this study state that simultaneously, the government's internal control system, presentation of financial reports, and accessibility of financial reports have a significant positive effect on accountability for the financial management of the Aceh provincial government. Partially, the government's internal control system, presentation of financial reports, and accessibility of financial reports have a significant positive effect on accountability for the financial management of the Aceh provincial government.