The Impact of Regional Financial Accounting Systems, Public Transparency, and Control Activities on Financial Accountability in Local Governments

Agustinus  Wardi; Galuh  Aninditiyah

doi:10.51903/jmi.v3i1.43

Authors

Agustinus Wardi Universitas Sains dan Teknologi Komputer
Galuh Aninditiyah Universitas Sains dan Teknologi Komputer

DOI:

https://doi.org/10.51903/jmi.v3i1.43

Keywords:

Regional Financial Accounting Systems (RFAS) , Public Transparency , Control Activities , Financial Accountability , Local Government

Abstract

This study investigates the influence of regional financial accounting systems (RFAS), public transparency, and control activities on financial accountability in local governments. Employing a quantitative approach with survey data collected from local government institutions, the study utilizes multiple regression analysis to assess the relationships among these variables. The findings indicate that RFAS and public transparency significantly improve financial accountability by increasing the reliability of financial reporting and enhancing public trust. However, control activities show no significant effect, likely due to integration challenges within local government internal control systems. The analysis reveals that RFAS contributes significantly to the accuracy and timeliness of financial reporting, while public transparency fosters greater public oversight and trust through accessible financial information. Despite the limited impact of control activities, the study underscores their potential when integrated with external collaborations and advanced auditing practices. Recommendations include strengthening the implementation of RFAS, improving public transparency mechanisms, and enhancing control activities by incorporating external oversight and technology-based solutions. The findings contribute to the literature on public financial management, highlighting the need for a holistic approach to improving financial accountability in local governments. This research offers practical insights for policymakers and practitioners seeking to enhance governance and accountability in the public sector.

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