PENGARUH TRANSAKSI NON TUNAI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN PANDEGLANG PROVINSI BANTEN

Maharani Kurnia, Annisa (2023) PENGARUH TRANSAKSI NON TUNAI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN PANDEGLANG PROVINSI BANTEN. Other thesis, IPDN.

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Annisa Maharani Kurnia_30.0606_Pengaruh Transaksi Non Tunai Terhadap Akuntabilitas Pengelolaan Keuangan Daerah di Kabupaten Pandeglang Provinsi Banten .pdf

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Abstract

Problem Statement/Background (GAP): This research is motivated by the phenomenom of financial fraud cases in Indonesia and the existance of obstacles in the implementation of non-cash transactions in Pandeglang Regency. Purpose: the purpose of this study This study aims to determine the effect of Non-Cash Transactions on Regional Financial Management Accountability in Pandeglang Regency, Banten Province. Method: The method is quantitative and the primary data source is a closed questionnaire. The population used is 140 Spending Treasurers, Revenue Treasurers and Heads of Finance Sub-sections of all regional organizations. The sample is simple random sampling with a sample of 60 randomly selected. The analytical use the Software Statistical Product and Service Solution (SPSS) version 26.0. Result: The results showed that H0 was rejected and H1 was accepted or Non-Cash Transactions had a significant effect on the Accountability of Regional Financial Management indicated by the result value tcount 12.055 greater than ttable 1.67155 or a significance value of 0.000 greater than 0.05. Meanwhile, the effect of non-cash transactions on the accountability of regional financial management is shown by the results of the coefficient of determination test where the Adjusted R Square value is 0.710 or 71% greater than 0.67 in the strong category. Conclusion: Based on the variable test between non-cash transactions (X) on regional financial management accountability (Y) has a significant effect. Keywords: Transactions Non-Cash, Accountability, Management Finance

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Depositing User: Keuangan Publik FMP
Date Deposited: 12 Jun 2023 07:44
Last Modified: 12 Jun 2023 07:44
URI: http://eprints.ipdn.ac.id/id/eprint/14453

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