PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (Studi Pada SKPD Kota Dumai)

Abstract

This study aims to determine the effect of applying the area of financial accounting system and financial statements to the accountability of financial management with the internal control system as an intervening variable in the regional work units Dumai City. Data from this study using primary data. The
study population was all employees units Dumai City. Samples of this study was 102 respondents using purposive sampling. Methods of data analysis used in this research is the analysis of the path with the help of SPSS software. The results of
testing the hypothesis in this study shows the area of financial accounting system implementation and presentation of financial statements does not directly influence the accountability of financial management. However, the area of
financial accounting system implementation and presentation of financial statements a influence on the internal control system. Internal control system affects the accountability of financial management. Implementation of the area of
financial accounting system indirect effect on financial management accountability through internal control systems as mediation or intervening variable. And presentation of financial statements indirect effect or financial management accountability through internal control systems as mediation or
intervening variable.

Keywords : Regional Financial Accounting System Application, Presentation of Financial Statements, Financial ManagementAccountability, Internal Control System