Pengaruh pengawasan fungsional, pelaporan kinerja, dan aksesibilitas laporan keuangan terhadap akuntabilitas publik di inspektorat Kabupaten Bangka

Dini Marhama, (NIM. 3011611025) (2020) Pengaruh pengawasan fungsional, pelaporan kinerja, dan aksesibilitas laporan keuangan terhadap akuntabilitas publik di inspektorat Kabupaten Bangka. skripsi thesis, Universitas Bangka Belitung.

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Abstract

This study aims to analyze the effect of functional supervision, performance reporting, and accessibility of financial statements on public accountability in the Bangka Regency Inspectorate. This research uses a quantitative approach, sampling using saturated sampling. The data source in this study is primary data by filling out the questionnaire. The number of samples was 44 respondents and the usual ones were 41 respondents. Hypothesis testing in this study uses multiple linear regression analysis. Based on the results of the study it was concluded that partially functional supervision and performance reporting had a positive and significant effect on public accountability, while the accessibility of financial statements had no effect on public accountability.

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