Factors That Leads to Financial Management and Their Implications to Local Government Performance: What Should Be Done?

Sumbawati Sumbawati, Lalu Hamdani Husnan, Busaini Busaini

2017

Abstract

The aims of this paper is to examine the factors that leads to transparency and accountability financial management and their implication to local government performance. Type of this paper was causative research. The population in this study are internal and external stakeholders, with purposive sampling technique, and involving 50 respondents. The result of this test using Smart PLS 3.0 shows that Government internal control system and financial report accessibility has positive effect to transparency. Government internal control sys-tem has positive effect to accountability, while accessibility has no effect. Local financial management accountability has implication to local government performance, while transparency has no implication. The results of this study can contribute to knowledge and development of accountancy literature especially public sector accountancy associated with local financial management and their implication to local government performance.

Paper Citation

in Harvard Style

Sumbawati S., Hamdani Husnan L. and Busaini B. (2017). Factors That Leads to Financial Management and Their Implications to Local Government Performance: What Should Be Done?.In Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE, ISBN 978-989-758-308-7, pages 718-723. DOI: 10.5220/0006892207180723

in Bibtex Style

@conference{iceee17,
author={Sumbawati Sumbawati and Lalu Hamdani Husnan and Busaini Busaini},
title={Factors That Leads to Financial Management and Their Implications to Local Government Performance: What Should Be Done?},
booktitle={Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,},
year={2017},
pages={718-723},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0006892207180723},
isbn={978-989-758-308-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,
TI - Factors That Leads to Financial Management and Their Implications to Local Government Performance: What Should Be Done?
SN - 978-989-758-308-7
AU - Sumbawati S.
AU - Hamdani Husnan L.
AU - Busaini B.
PY - 2017
SP - 718
EP - 723
DO - 10.5220/0006892207180723