PENGARUH PENERAPAN STANDAR PELAPORAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN KUALITAS PELAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH PROVINSI BENGKULU (Studi Kasus : BPKD, Inspektorat, DPMD dan DPRD di Provinsi Bengkulu)

Abstract

his research uses data quality test analysis method, multiple linear regression test,
hypothesis test and determination test. The calculation results obtained by the
regression equation Y = 6.903+ 0.274X1 + 0.371X2, with a regression coefficient (r) of
0.942 with a coefficient of determination (R Square or R2) of 0.887 this shows that
jointly the variables Implementation of Reporting Standards Public Sector Accounting
(X1) and Supervision of Financial Reporting Quality (X2) on Government Performance
Accountability (Y) is influenced by 88.7% while the remaining 11.3% is influenced by
other variables not included in the study.
Based on the results of partial testing shows the variable Application of Public Sector
Accounting Reporting Standards (X1) and Financial Reporting Quality Supervision (X2)
each variable has a significant influence on Government Performance Accountability
(Y) with a tcount of 2.965 (X1) and 2.364 (X2) and t table is 1.6828 or tcount> t table so
Ha is accepted by Hoditolak.
Based on the results of simultaneous testing shows that the variable Application of
Public Sector Accounting Reporting Standards (X1) and Financial Reporting Quality
Supervision (X2) have a simultaneous or jointly significant effect on Government
Performance Accountability (Y) with fhitung> ftabel (156,768> 3.23) this means Ha is
accepted Ho is rejected.