Analisis Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi empiris pada SKPD Pemerintah Kabupaten Kepulauan Talaud)

Abstract

Abstract. The phenomenon can be observed in the development of the public sector today is the rise of increasingly demands to implement public accountability by public sector organizations (such as: the Central Government and the regions, Government work units, departments and State agencies). Public sector accountability demands are related to the necessity of conducting transparency and providing information to public, in order to fulfill the rights of the public. This research aims to analyze the variables of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of management information systems area (SIMDA) finance and financial reporting against accessibility accountability financial management areas. The population in this research is financial management officers in Talaud Islands Regency SKPD. 175 respondents were taken to answer questionnaires in order to test the hypothesis and to know the influence of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports towards the accountability of financial management. F test and t-test analysis were conducted by using multiple linear regression. Results show that transformational leadership style, the competence of human resources (HR), organizational commitment, the use and accessibility of Finance SIMDA financial report simultaneously, positively and significantly influence the regional financial management accountability. On the other hand, transformational leadership style, the competence of human resources (HR), the use of financial SIMDA and the accessibility of financial report positively and significantly influence the accountability of financial management. Nevertheless, organisatonal commitment does not positively influence the accountability of financial management. Keywords: transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports, the accountability of financial management Abstrak. Fenomena yang dapat diamati dalam perkembangan sektor publik dewasa ini adalah semakin menguatnya tuntutan pelaksanaan akuntabilitas publik oleh organisasi sektor publik (seperti: pemerintah pusat dan daerah, unit-unit kerja pemerintah, departemen dan lembaga negara). Tuntutan akuntabilitas sektor publik terkait dengan perlunya dilakukan transparansi dan pemberian informasi kepada publik dalam rangka pemenuhan hak-hak publik. Penelitian ini bertujuan untuk menganalisis variabel gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah. Populasi pada penelitian ini adalah pejabat yang terkait dengan proses pengelolaan keuangan daerah di SKPD Kabupaten Kepulauan Talaud yaitu sebanyak 175 orang dan metode sensus dilakukan untuk mengambil sampel, sehingga banyaknya sampel sama dengan jumlah populasi yaitu sebanyak 175 orang untuk menguji hipotesis gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah secara bersama-sama dengan Uji F dan sendiri-sendiri digunakan dengan Uji t menggunakan metode analisis linier berganda dengan aplikasi SPSS. Hasil penelitian membuktikan bahwa secara bersama-sama gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Secara parsial gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Sedangkan komitmen organisasi tidak berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah. Kata Kunci : Gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia, komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan, akuntabilitas pengelolaan keuangan daerah.

Transparency and Accountability as Determinants in the Financial Management of Universities: a Study on State Universities in Malang City

“…This would mean that principles of the presentation of financial reports are being fulfilled and Malang from various available media, and therefore the community (by which in this research refers to the students of the State University) will assume that transparency and accountability of state universities will also be improved. The result of such research that demonstrates the positive influence of the presentation of financial reports as well as accessibility to financial reports for transparency and accountability of financial management is in line with the research result carried out by Nurrizkiana et al (2017), Aimbu et al (2017), Saragih, et al (2015, Sumiyati et al (2015), Hehanussa (2015), as well as Wiyana and Syah (2016). The result of the research is also in correspondence with the research carried out by Pasaribu (2011) stipulating that presentation of financial report and accessibility to financial management are two important subjects that can influence transparency and accountability of the public sector's financial management.…”

“…Transparency and accountability in financial management in the public sector are also influenced by the accessibility to financial reports. Aimbu et al (2017) revealed that the more effective accountability in public sector organizations' financial management is truly dependent on the improved access of the public to comprehensible accountability reports and findings. Nurrizkiana, et al (2017) who conducted a study of the East Lombok local government revealed that the results of his research were supported by the conditions of the East Lombok local government that published financial reports through various media, such as television stations, radio, magazines, newspapers, and websites.…”

“…Saragih, et al (2015); Sumiyati, Zulbahridar, and Safitri (2015); also Indria (2018) have also proven that presentation of financial reports affect the accountability of reports. As regards the effect of accessibility to financial reports on the transparency of financial reports, Nurrizkiana, et al (2017); Aimbu, Saerang, and Gamaliel (2017); Pasaribu (2011), and Hehanussa (2015) managed to establish that accessibility to financial reports has a positive impact on the transparency of a financial report. The research conducted by Saragih, et al (2015) as well as Azizah, Junaidi and Setiawan (2018) also managed to prove that accessibility to financial reports positively influences transparency of financial reports.…”

Factors Influencing Financial Accountability in Ciamis Regency

“…This research is in line with the research of Aziz et al (2015), who found connections of accountability with the integrity of the system, internal control systems and leadership qualities [20]. Research by Aimbu, Saerang and Gamaliel (2016) also stated that transformational leadership positively affected regional financial management accountability [40]. Furthermore, Kakisina and Bastian's (2018) research found that organizational commitment and transformational leadership have proven not to moderate the effect of accountability on the performance of public primary schools in Nias Island [24].…”

The Effect of Leadership, Internal Control System, and Organizational Commitment on Accountability of Village Financial Management

“…Thus, it is expected to motivate village officials and lead the village government to achieve accountability in the VFM. Aimbu et al (2017), stated that leadership positively affects VFM. Dharmanegara et al (2013) showed that transformational leadership has a significant effect on performance accountability.…”