Open AccessPengaruh Akuntabilitas dan Pengawasan Fungsional Terhadap Pengelolaan Keuangan Daerah (Studi Empiris pada DPKD Kota di Sumatera Barat)
Author(s) -
Putri Handayani
Publication year - 2021
Publication title -
ekonomis : journal of economics and business
Language(s) - English
Resource type - Journals
ISSN - 2597-8829
DOI - 10.33087/ekonomis.v5i2.339
Subject(s) - accountability , business , population , business administration , political science , sociology , demography , law
The purpose of this study was to determine the effect of Accountability and Functional Supervision on Regional Financial Management at the city Regional Financial Management Office (DPKD) in West Sumatera. This research is a type of quantitative research. The population in this study is the City Regional Financial Management Office (DPKD) in West Sumatera Province. The sampling method used judgement sampling as many as 4 cities, namely Padang, Padang Panjang, Bukittingi, and Payakumbuh and 250 DPKD employees as respondents. Data was collacted by distributing questionnaires directly to the 250 employees. The data analysis technique used multiple linear regression with t test. The result showed that Accountability and Functional Supervsion had an effect on Regional Financial Management.