THE EFFECT OF THE APPLICATION OF PUBLIC SECTOR ACCOUNTING, ACCOUNTABILITY, AND PERFORMANCE TRANSPARENCY ON THE QUALITY OF FINANCIAL STATEMENTS IN COLOMADU SUB-DISTRICT

Abstract

This study aims to analyze the effect of the application of public sector accounting,
accountability, and performance transparency on the quality of financial reports. The
population in this study were village officials and staff at the village office in Colomadu
District. Determination of the sample in this study using the simple random sampling
method is a sampling technique used by researchers to provide equal opportunity to all
member of the population to be selected as member of the sample. The sample coscisted
of Lurah/Village Head, Hamled Head, Head of Planning Affairs, and staff. The analysis
uses multiple linear regression with a significant level (α) of 0,05. The result of this
study indicate that : (1) the application of public sector accounting affect the quality of
financial report, this is because the application of public sector accounting can explain
the quality of financial reports in government agencies, and also to improve government
accounting in the future, (2) accountability affects the quality of financial reports as a
form of accountability , (3) performance transparency does not affect the quality of
financial reports.

Keywords: Public sector accounting, accountability, transparency, report quality finance