Analysis of Determinants Accountability for Regional Financial Management in the Regional Government of North Nias Regency

Abstract

This study aims to analyze the effect of financial statement presentation, financial report accessibility, value for money, internal control systems, and leadership styles on the accountability of regional financial management in North Nias Regency's local government. This study used a quantitative analytic survey method by distributing questionnaires to the structural staff at OPD (Regional Apparatus Organization) North Nias Regency. The population is structural employees in 31 OPDs consisting of the Head of OPD, Secretary of OPD, Head of Finance at OPD, and those who carry out accounting / financial administration functions (112 people). Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with the Smart PLS 3.0 software program. The results showed that the accessibility of financial statements, value for money, internal control systems, and leadership style influenced regional financial management's accountability. The presentation of financial statements does not affect the accountability of local financial management.