The Influence of SKPD Balance Sheet Presentation and Financial Statement Accessibility on Transparency and Accountability of SKPD Financial Management in North Sumatra Provincial Government
Introduction
The North Sumatra Provincial Government is one of the largest provinces in Indonesia, with a significant budget allocated for various development projects. However, the transparency and accountability of the financial management of the Regional Work Unit (SKPD) in the province have been a concern for the public. The presentation of the SKPD balance sheet and the accessibility of financial statements are crucial factors in ensuring the transparency and accountability of SKPD financial management. This study aims to reveal the effect of the presentation of the SKPD balance sheet and the accessibility of financial statements on the transparency and accountability of SKPD financial management in North Sumatra Province.
Methodology
This study uses a causal associative observational design, with simple random sampling techniques. The data used is primary data obtained through documentation and survey, then processed using the assistance of statistical programs. The classic assumption test includes the normality, multicollinearity, and heteroscedasticity tests. The research model uses multiple linear regression analysis, with hypothesis testing using simultaneous significance tests, partial significance tests, and the coefficient of determination.
Results
The results of the study show that:
Simultaneous effect: SKPD Balance Sheet Presentation and Financial Statement Accessibility have a positive and significant influence on the transparency and accountability of SKPD financial management in North Sumatra Province.Partial Effect: Both Presentation of SKPD (X1) Balance Sheet and Financial Statement Accessibility (X2) have a positive and significant influence on transparency and accountability of SKPD financial management.Determination coefficient: The results of multiple linear regression analysis show that the coefficient of determination is 0.917, meaning that 91.7% of the transparency and accountability of SKPD financial management in North Sumatra Province can be explained by the SKPD balance sheet presentation variable and financial statement accessibility.
Discussion
The results of this study indicate that the presentation of the SKPD balance sheet and the accessibility of financial statements is an important factor in increasing the transparency and accountability of SKPD financial management in North Sumatra Province. The presentation of a clear, detailed, and easy-to-understand balance sheet can increase transparency and accountability of SKPD financial management. Easy financial statement accessibility is also crucial, as it allows the community to monitor and assess the performance of SKPD financial management.
Recommendations
Based on the findings of this study, the following recommendations are made:
The Importance of Clear and Detailed Presentation of Balance Sheet: The presentation of a clear, detailed, and easy-to-understand balance sheet can increase transparency and accountability of SKPD financial management.Easy Financial Statement Accessibility: SKPD financial statements must be easily accessible to the public, both through official websites and other information media.Increasing HR Capacity: Increasing the capacity of human resources in the SKPD in understanding and applying government accounting standards is very necessary.Socialization and Education: Socialization and education about the importance of transparency and accountability of financial management to the community needs to be done intensively, so that the public can understand and oversee the performance of the SKPD.
Suggestions for the North Sumatra Provincial Government
The North Sumatra Provincial Government needs to continue to strive to increase the transparency and accountability of SKPD financial management through:
Increased Balance Sheet Presentation Standards: Applying a more detailed balance sheet presentation and easily understood by the public.Increasing Accessibility of Financial Statements: Ensuring SKPD Financial Statements can be easily accessed through official websites and other information media.Development of Financial Reporting Systems: Developing an integrated and transparent financial reporting system.Increasing the Role of the Media: Increasing the role of mass media in overseeing and informing the public regarding SKPD financial management.
By applying the recommendations that have been mentioned, it is expected that the management of SKPD financial in North Sumatra Province can be more transparent and accountable, so that public trust in government performance can increase.
Conclusion
In conclusion, this study has shown that the presentation of the SKPD balance sheet and the accessibility of financial statements are crucial factors in ensuring the transparency and accountability of SKPD financial management in North Sumatra Province. The study recommends that the North Sumatra Provincial Government should continue to strive to increase the transparency and accountability of SKPD financial management through various means, including increasing balance sheet presentation standards, increasing accessibility of financial statements, developing financial reporting systems, and increasing the role of the media. By doing so, it is expected that public trust in government performance can increase, and the management of SKPD financial in North Sumatra Province can be more transparent and accountable.Frequently Asked Questions (FAQs) about the Influence of SKPD Balance Sheet Presentation and Financial Statement Accessibility on Transparency and Accountability of SKPD Financial Management in North Sumatra Provincial Government
Q: What is the main objective of this study?
A: The main objective of this study is to reveal the effect of the presentation of the Regional Work Unit (SKPD) balance sheet and the accessibility of financial statements on the transparency and accountability of SKPD financial management in North Sumatra Province.
Q: What is the methodology used in this study?
A: This study uses a causal associative observational design, with simple random sampling techniques. The data used is primary data obtained through documentation and survey, then processed using the assistance of statistical programs.
Q: What are the results of this study?
A: The results of this study show that the presentation of the SKPD balance sheet and the accessibility of financial statements have a positive and significant influence on the transparency and accountability of SKPD financial management in North Sumatra Province.
Q: What are the implications of this study?
A: The implications of this study are that the presentation of a clear, detailed, and easy-to-understand balance sheet and easy financial statement accessibility are crucial factors in increasing the transparency and accountability of SKPD financial management.
Q: What are the recommendations of this study?
A: The recommendations of this study are that the North Sumatra Provincial Government should continue to strive to increase the transparency and accountability of SKPD financial management through various means, including increasing balance sheet presentation standards, increasing accessibility of financial statements, developing financial reporting systems, and increasing the role of the media.
Q: Why is the presentation of a clear, detailed, and easy-to-understand balance sheet important?
A: The presentation of a clear, detailed, and easy-to-understand balance sheet is important because it can increase transparency and accountability of SKPD financial management. It allows the public to understand the financial position of the SKPD and make informed decisions.
Q: Why is easy financial statement accessibility important?
A: Easy financial statement accessibility is important because it allows the public to monitor and assess the performance of SKPD financial management. It also enables the public to hold the SKPD accountable for its financial management.
Q: What is the role of human resources in SKPD financial management?
A: Human resources in SKPD play a crucial role in understanding and applying government accounting standards. Increasing the capacity of human resources in SKPD is necessary to ensure that they can perform their duties effectively.
Q: What is the importance of socialization and education in SKPD financial management?
A: Socialization and education about the importance of transparency and accountability of financial management to the community are necessary to ensure that the public understands and oversees the performance of SKPD financial management.
Q: What is the expected outcome of this study?
A: The expected outcome of this study is that the management of SKPD financial in North Sumatra Province can be more transparent and accountable, so that public trust in government performance can increase.
Q: What are the limitations of this study?
A: The limitations of this study are that it only focuses on the influence of SKPD balance sheet presentation and financial statement accessibility on transparency and accountability of SKPD financial management in North Sumatra Province. Further studies can be conducted to explore other factors that influence transparency and accountability of SKPD financial management.
Q: What are the future research directions based on this study?
A: Future research directions based on this study can include exploring other factors that influence transparency and accountability of SKPD financial management, such as the role of technology in financial reporting and the impact of social media on financial transparency and accountability.