Determinants of Government Agency Accountability in Rokan Hilir
DOI:
https://doi.org/10.29080/jai.v12i1.2499Keywords:
Government Accounting Standards, Good Corporate Governance, Financial Reporting Quality Supervision, Human Resource Competence, Performance AccountabilityAbstract
Purpose: This study aims to examine the influence of the implementation of Government Accounting Standards, Good Corporate Governance, supervision of financial reporting quality, and human resource competence on the performance accountability of government institutions.
Methodology/approach: The research employed a quantitative approach using primary data collected through structured questionnaires distributed to finance officials and staff of Regional Apparatus Organizations in Rokan Hilir Regency. Respondents were selected based on their direct involvement in financial management, reporting, and accountability processes. Data were analyzed using multiple linear regression to test both partial and simultaneous effects of the independent variables on institutional accountability performance.
Findings: The findings show that Government Accounting Standards, Good Corporate Governance, financial reporting supervision, and human resource competence positively and significantly affect government accountability performance. The instruments are valid and reliable, and the regression model meets classical assumption tests, indicating reliable results.
Practical Implications: The research results indicate that government institutions should strengthen compliance with accounting standards, improve governance mechanisms, enhance oversight of financial reporting quality, and develop human resource competencies to achieve stronger accountability and improve the quality of public sector financial management and institutional governance.
Originality: This study contributes to public sector accountability literature by examining the role of Government Accounting Standards, Good Corporate Governance, financial reporting supervision, and human resource competence in improving institutional accountability performance in Regional Apparatus Organizations of Rokan Hilir Regency.
Downloads
References
Badan Pemeriksa Keuangan Republik Indonesia. (2011, June 30). Opini WTP tidak menjamin tidak ada korupsi. Retrieved from https://www.bpk.go.id/news/opini-wtp-tidak-menjamin-tidak-ada-korupsi
Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Riau. (n.d.). Hasil pemeriksaan LKPD Kabupaten Rokan Hilir. Retrieved May 7, 2026, from https://riau.bpk.go.id/lhp-lkpd/hasil-pemeriksaan-lkpd-kabupaten-rokan-hilir/
Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Riau. (2025, May 26). BPK serahkan laporan hasil pemeriksaan atas LKPD kepada 10 pemerintah kota/kabupaten di Provinsi Riau. Retrieved from https://riau.bpk.go.id/bpk-serahkan-laporan-hasil-pemeriksaan-atas-lkpd-kepada-10-pemeriksa-kota-kabupaten-di-provinsi-riau/
Badan Pengawasan Keuangan dan Pembangunan. (2018). Modul akuntabilitas instansi pemerintah. Pusat Pendidikan dan Pelatihan Badan Pengawasan Keuangan dan Pembangunan.
Badewin, Elizabeth, R., Rusmardiana, A., Rely, G., & Judijanto, L. (2025). Accountability and transparency in local government financial reporting: An empirical study in Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 13 (4), 831–842. https://doi.org/10.37641/jiakes.v13i4.3642
Bastian, I. (2015). Akuntansi sektor publik: Suatu pengantar. Erlangga.
Creswell, J. W. (2016). Research design: Pendekatan metode kualitatif, kuantitatif, dan campuran. Pustaka Pelajar.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. The Academy of Management Review, 22 (1), 20–47. https://doi.org/10.5465/amr.1997.9707180258
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16 (1), 49–64. https://doi.org/10.1177/031289629101600103
Fitri, F. (2017). Pengaruh penerapan standar akuntansi pemerintahan dan pengawasan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah: Studi empiris pada SKPD Kabupaten Lingga, Kepulauan Riau.
Ghozali, I. (2017). Aplikasi analisis multivariate dengan program IBM SPSS. Badan Penerbit Universitas Diponegoro.
Halim, A., & Kusufi, M. S. (2018). Akuntansi sektor publik: Akuntansi keuangan daerah. Salemba Empat.
Hikmah, N., Malisan, L., & Utomo, R. P. (2017). Pengaruh implementasi good governance terhadap kinerja instansi pemerintah. Jurnal Ilmu Akuntansi Mulawarman, 2 (4). https://doi.org/10.29264/jiam.v2i4.1370
Istiqomah, L. (2021). Pengaruh penerapan standar akuntansi dan pengawasan kualitas laporan keuangan terhadap akuntabilitas kinerja pemerintah Kabupaten Magetan.
Mangkunegara, A. P. (2018). Manajemen sumber daya perusahaan. Remaja Rosdakarya.
Mardiasmo. (2018). Akuntansi sektor publik. Andi Offset.
Media Center Rokan Hilir. (2022, May 24). Percepatan reformasi birokrasi, Pemkab Rohil gelar Bimtek SAKIP. Retrieved from https://ppid.rohilkab.go.id/view/percepatan-reformasi-birokrasi-pemkab-rohil-gelar-bimtek-sakip
Meliana, D., Suwondo, S., & Burhany, D. I. (2022). Pengaruh kompetensi sumber daya manusia dan penerapan good governance terhadap akuntabilitas kinerja instansi pemerintah. Indonesian Accounting Research Journal, 3(1), 43–50. https://doi.org/10.35313/iarj.v3i1.4142
Monteiro, A. P., Vale, J., Leite, E., & Lis, M. (2024). Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers. International Journal of Accounting Information Systems, 54, 100692. https://doi.org/10.1016/j.accinf.2024.100692
Noormansyah, I., & Sirkomba, H. A. (2022). Pengaruh penerapan standar akuntansi pemerintah, kompetensi ASN, dan penerapan good governance terhadap akuntabilitas kinerja instansi pemerintah. Eqien - Jurnal Ekonomi dan Bisnis, 11(2), 618–627. https://doi.org/10.34308/eqien.v11i02.958
Perwirasari, F. B. P. (2015). Faktor-faktor yang mempengaruhi akuntabilitas kinerja instansi pemerintah (AKIP).
Pribadi, U., Iqbal, M., Ibrahim, M. A., Juhari, & Ahdarrijal, Y. (2024). Nexus of public organization, transparency, and accountability in Indonesia’s digital governance. Journal of Public Affairs, 24(3), e2940. https://doi.org/10.1002/pa.2940
Ramdhanu, L. R. (2019). Pengaruh penerapan laporan akuntansi sektor publik dan pengawasan laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah: Studi pada BAPENDA Provinsi Nusa Tenggara Barat tahun 2013–2017.
Riyani, A. A., & Widajantie, T. D. (2022). Pengaruh standar akuntansi pemerintah dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 6(2), 477–486. https://doi.org/10.31955/mea.v6i2.2047
Satrio, S., Usman, H., & Ayu Dasila, R. (2026). Analysis of SIPD-RI implementation on financial report quality with accountability as an intervening variable. Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan, 21(1), 117–128. https://doi.org/10.32832/neraca.v21i1.23302
Sekaran, U. (2017). Research methods for business. Salemba Empat.
Spencer, L. M., & Spencer, S. M. (1993). Competence at work: Models for superior performance. John Wiley & Sons.
Suluo, H., Raphael, G., & Kapaya, S. (2025). Impact of corporate governance practices on the effectiveness of audit committees in regulatory authorities: Evidence from Tanzania. Future Business Journal, 11(1), 119. https://doi.org/10.1186/s43093-025-00537-3
Widya. (2019). Penerapan standar pelaporan akuntansi sektor publik dan pengawasan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah pada Dinas Perhubungan Provinsi Sumatera Utara.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Annie Mustika Putri, Norra Isnasia Rahayu
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
