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| Autor principal: | |
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| Formato: | Recurso digital |
| Lenguaje: | inglés |
| Publicado: |
Zenodo
2026
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| Materias: | |
| Acceso en línea: | https://doi.org/10.5281/zenodo.20092369 |
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- <p class="MsoNormal"><strong><span>Abstract:</span></strong><span> </span><em><span>Accountability in regional financial management is the main foundation of effective and transparent governance. This study aims to examine the influence of effectiveness and efficiency ratios on financial reporting accountability in the central government during the 2012-2022 period. This research is a quantitative descriptive study. The independent variable is financial performance, measured by effectiveness and efficiency ratios. The dependent variable is financial reporting accountability, measured by the auditor's opinion on the financial statements. The sample used in this study is the central government (the Government of the Republic of Indonesia). The data used are secondary. The information used is central government financial reports from 2012 to 2022. The results of this study provide evidence that effectiveness and efficiency ratios do not have a significant influence on central government financial reporting accountability. The government needs to promote accuracy, transparency, and efficiency in regional financial management and increase public trust in the government</span></em><span>.</span></p> <p> </p>