Powered by OpenAIRE graph
Found an issue? Give us feedback
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Research of Accounti...arrow_drop_down
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
Research of Accounting and Governance
Article . 2025 . Peer-reviewed
License: CC BY SA
Data sources: Crossref
addClaim

Influence of Government Performance, Accessibility of Financial Reports and the Financial Accounting System on Financial Report Accountability

Authors: Megania Kharisma; Intan Tajudin; Rahma Sarita; Siti Fatimah Azzahra;

Influence of Government Performance, Accessibility of Financial Reports and the Financial Accounting System on Financial Report Accountability

Abstract

This study aimed to examine how government performance, financial accounting systems, and financial report accessibility affect the accountability of financial reports in Palmerah Village. A quantitative research method was employed, using a sample of 47 respondents and data collection through questionnaires. The findings reveal that all three factors government performance, financial accounting systems, and report accessibility have significant and partial impacts on financial accountability. The study offers valuable implications for village officials and government institutions. Improving accountability requires enhancing the performance of government personnel through continuous training, implementing technology-based financial accounting systems, and ensuring public access to financial reports. These steps are vital for building public trust and promoting transparent and efficient financial governance at the village level. This research is original in its specific focus on Palmerah Village, a location rarely studied in the context of financial accountability. By addressing real-world challenges faced by local governments and the public's access to financial data, the study provides new empirical evidence and practical guidance. It contributes to better understanding and improving public sector governance in small-scale administrative units.

Related Organizations
  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid