PENGARUH PENGAWASAN DAN SISTEM AKUNTANSI TERHADAP AKUNTABILITAS KEUANGAN INSPEKTORAT KABUPATEN KERINCI

Silva Yansriana, S.AP

Abstract

ABSTRACT

The purpose of this research to determined the effect of supervision and accounting systems toward the financial accountability of the Inspectorate Office of Kerinci Regency, either simultaneously or partially. There was problem that could identified in this research whether there was a significant influence between the supervision and the accounting system toward the financial accountability of the Inspectorate Office of Kerinci Regency. The research method was quantitative ( multiple linear regression formula ), multiple linear correlation coefficient (R), namely the coefficient of determination, F test, T test, and classical assumptions. The data collection technique used documentation base on books and time series data journals from the Inspectorate Office of Kerinci Regency. Based on the research results, it can be concluded that the constant coefficient value (a) 2.205, this means that if the X1 and X2 values ??are equal to zero or constant, then the level or magnitude of Y 2.205. The multiple linear correlation coefficient (R) 0.981, which means that there was a highest correlation between Y and X2 at 98.1%.  The multiple linear correlation coefficient (R) 0.981, which means that there was a highest correlation between Y and X2 of 98.1%, the coefficient of determination (R²) 0.962, its mean that financial accountability could explained by variations in changes independent variables X1 and X2 of 96.2% while the remaining 3.8% explained by other variables in outside of study case. Based on partially supervision (X1) toward Financial Accountability (Y) it was no effect, the influence of supervision (X1) toward Financial Accountability did not calculate. in directly way : the variable that most influences financial accountability (Y) was the Accounting Systems (X2) which was equal to 98.1%