DAMPAK IMPLEMENTASI STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH
Abstrak
Tujuan penelitian ini adalah menguji dan menganalisis pengaruh implementasi Standar Akuntansi Pemerintahan (SAP) dan implementasi Sistem Pengendalian Intern Pemerintah (SPIP) terhadap akuntabilitas keuangan pemerintah. Pengambilan data dilakukan dengan menggunakan kuesioner yang didistribusikan kepada 108 pegawai SKPD di lingkup Pemerintah Kota Makassar. Data yang terkumpul dianalisis menggunakan analisis regresi linear berganda dengan software SPSS 26. Hasil penelitian ini menunjukkan bahwa implementasi SAP berpengaruh signifikan dan positif terhadap akuntabilitas keuangan pemerintah. Selain itu, implementasi SPIP juga berpengaruh signifikan dan positif terhadap akuntabilitas keuangan pemerintah. Hasil penelitian ini dapat bermanfaat bagi pemerintah sebagai bahan masukan dan pertimbangan dalam menentukan kebijakan khususnya mengenai peningkatan akuntabilitas keuangan pemerintah.
Kata Kunci : Akuntabilitas Keuangan Pemerintah, Sistem Pengendalian Intern Pemerintah, Standar Akuntansi Pemerintahan
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