Pengaruh Sistem Akutansi Keuangan Daerah dan Aktivitas Pengendalian Terhadap Akuntabilitas Keuangan

Sari

Control Activities to Financial Accountability in the Regional Work Unit of North Aceh Regency. The analytical tool used is a path analysis technique with the consideration that the pattern of relationships between variables in the study is correlative and causality. This model will be able to answer the form of problems that have occurred so that the goal can be achieved, namely to measure how much influence the Regional Financial Accounting System and Control Activities on Financial Accountability simultaneously or partially on the North Aceh Regency SKPD. The intended respondents were each head of SKPD in North Aceh District, which totaled 40 respondents, because it was believed that they had the ability and responsibility for the financial accountability of the SKPD they led. The data sources used in this study are primary and secondary data. Primary data sources come from respondents obtained using data collection techniques through questionnaires and interviews. The results of this study indicate that simultaneous regional financial accounting systems and control activities affect financial accountability, and partially regional financial accounting systems and control activities have a positive effect on the financial accountability of North Aceh district work units. The results of this study are expected to be a reference and consideration for local governments, especially the North Aceh district government apparatus in order to increase competence in the implementation of financial accountability.

Keywords : SAKD, Financial Control and Accountability Activities.