Pengaruh Penyajian Laporan Keuangan Berdasarkan Peraturan Pemerintah No. 71 Tahun 2010 dan Aksesibilitas Terhadap Tingkat Akuntabilitas Keuangan (Studi Kasus Pada Dinas Kependudukan dan Catatan Sipil Kabupaten Bengkalis)

Abstract

This study aims to determine the effect of presenting reports based on Government Regulation No. 71 of 2010 and accessibility to the level of accountability of financial reports at the Department of Population and Civil Registration of Bengkalis Regency. The data used in this study is primary data. This type of research is quantitative. The object of this research is an accountable financial report based on Government regulation No. 71 of 2010 at the Department of Population and Civil Registry of Bengkalis Regency. The population of this research is the office of the Office of Population and Civil Registry Bengkalis Regency as many as 30 people. The sample used is a saturated sample because all employees are directly involved with financial reports, so the number of samples is as much as the total population, namely 30 people. The data analysis technique used is data quality test, classical assumption test, multiple regression test, hypothesis test and coefficient of determination test. Testing data analysis using multiple linear regression method which is processed using SPSS. The results of this study indicate that the variable presentation of financial statements based on PP no. 71 of 2010 and Accessibility have a positive effect on the accountability of financial reports at the Department of Population and Civil Registry of Bengkalis Regency.