Pengaruh Akuntabilitas Keuangan Daerah, Transparansi dan Pengawasan terhadap Pengelolaan Keuangan Daerah pada Badan Keuangan dan Aset Daerah Pemerintah Provinsi Sumatera Utara

Abstract

The objective of this research is to examine and analyze the influence of regional financial accounability, transparency, and supervision on regional financial management in the Regional Finance and Asset Agency of North Sumatera Provincial Administration.

The samples are 119 respondents, taken by using purposive sampling technique. The data are processed by using SEM (Structural Equation Model) analysis through Lisrel 8.80 software.

The result of the research shows that regional financial accountability has positive influence on regional financial management, transparency has positive influence on regional financial management, supervision has positive influence on regional financial management, and regional financial accountability, transparency, and supervision simultaneously have significant influence on regional financial management.