THE INFLUENCE OF ACCOUNTABILITY, TRANSPARENCY, INTERNAL CONTROL, AND REGIONAL FINANCIAL MANAGEMENT ON REGIONAL FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC (A STUDY ON LOCAL GOVERNMENT WORK UNITS IN WEST KOTAWARINGIN REGENCY)

RIFKY ADINA IRAWAN (2022) THE INFLUENCE OF ACCOUNTABILITY, TRANSPARENCY, INTERNAL CONTROL, AND REGIONAL FINANCIAL MANAGEMENT ON REGIONAL FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC (A STUDY ON LOCAL GOVERNMENT WORK UNITS IN WEST KOTAWARINGIN REGENCY). S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

This research aimed to analyse the influence of accountability, transparency, internal control, and regional financial management on regional financial performance during the Covid-19 pandemic in West Kotawaringin Regency. The data are primary data obtained using questionnaires with purposive sampling technique. The objects of this study are 30 Local Government Work Units and the samples are 135 respondents. The data are analysed using multiple linear regression with the help of SPSS Statistics version 22 software. The hypothesis result indicates that during the Covid-19 pandemic in West Kotawaringin Regency, accountability, internal control, and regional financial management have a positive and significant influence on regional financial performance, meanwhile, transparency has no significant influence on regional financial performance.

Item Type: Thesis (S1)
Uncontrolled Keywords: ACCOUNTABILITY, TRANSPARENCY, INTERNAL CONTROL, REGIONAL FINANCIAL MANAGEMENT, REGIONAL FINANCIAL PERFORMANCE, AND COVID-19 PANDEMIC
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: M. Erdiansyah
Date Deposited: 20 Apr 2022 02:49
Last Modified: 20 Apr 2022 02:49
URI: https://etd.umy.ac.id/id/eprint/29607

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