PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOMISI PEMILIHAN UMUM (KPU) DI PROVINSI SUMATERA UTARA

Authors

  • Novi Natalia Padang Fakultas Ekonomi dan Bisnis Universitas Katolik Santo Thomas
  • Wendi Suprapto Padang Program Studi Pemanfaatan Sumberdaya Perikanan Sekolah Tinggi Perikanan Sibolga
  • Lamtiur Lidia Gultom Fakultas Ekonomi dan Bisnis Universitas Katolik Santo Thomas

Keywords:

accountability, transparency, quality of financial reports

Abstract

This study aims to determine and analyze how accountability and transparency affect the quality of financial reports at the General Election Commission in North Sumatra. The population used in this study is the KPU in North Sumatra. The data analysis technique used in the study is by using PLS-SEM for quantitative analysis. The results of this study indicate that transparency and accountability have a positive and significant effect on the quality of financial reports.

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Published

2025-03-11

How to Cite

Padang, N. N., Padang, W. S. ., & Gultom, L. L. . (2025). PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOMISI PEMILIHAN UMUM (KPU) DI PROVINSI SUMATERA UTARA. Jurnal Riset Akuntansi &Amp; Keuangan, 11(1), 70–80. Retrieved from https://ejournal.ust.ac.id/index.php/JRAK/article/view/4705

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