Jurnal Reviu Akuntansi dan Keuangan Universitas Muhamadiyah Malang

Jurnal Reviu Akuntansi dan Keuangan, Vol 1, No 1

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Pengaruh good governance dan standar akuntansi pemerintahan terhadap akuntabilitas keuangan dengan komitmen organisasi sebagai pemoderasi

Elvira Zeyn

Abstract


The purpose of this study are to analyze; the influence of implementation good governance, implementation accounting standards of government and the influence of financial account- ability with organization commitment as moderating variables. The research samples are se- lected by using purposive method. The research method used were desciptive and verificative, and analysis method used the multiple regression, multiple correlation and determination method. The results of study show that implementation good governance with organization commitment have significant influence financial accountability; implementation accounting standards of government with organization commitment have significant influence financial accountability; implementation good governance and accounting standards of government with organization commitment have significant influence financial accountability.

 

Keywords: Good Governance, Standar accounting standards of government, Financial Ac- countability, Transparency, Organization Commitment.


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