Open AccessPengaruh good governance dan standar akuntansi pemerintahan terhadap akuntabilitas keuangan dengan komitmen organisasi sebagai pemoderasi
Author(s) -
Elvira Zeyn
Publication year - 2011
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v1i1.497
Subject(s) - accounting , accountability , moderation , business , corporate governance , government (linguistics) , transparency (behavior) , good governance , business administration , finance , political science , psychology , social psychology , linguistics , philosophy , law
The purpose of this study are to analyze; the influence of implementation good governance, implementation accounting standards of government and the influence of financial account- ability with organization commitment as moderating variables. The research samples are se- lected by using purposive method. The research method used were desciptive and verificative, and analysis method used the multiple regression, multiple correlation and determination method. The results of study show that implementation good governance with organization commitment have significant influence financial accountability; implementation accounting standards of government with organization commitment have significant influence financial accountability; implementation good governance and accounting standards of government with organization commitment have significant influence financial accountability. Keywords: Good Governance, Standar accounting standards of government, Financial Ac- countability, Transparency, Organization Commitment.