Akuntabilitas Keuangan Pada Pt. Asdp Indonesia Ferry Persero

Authors

  • Elviana Nurul Azizah Fakultas Ekonomi Universitas Patria Artha
  • Irmawati Irma Fakultas Ekonomi Universitas Patria Artha
  • Ita Hartati Fakultas Ekonomi Universitas Patria Artha

DOI:

https://doi.org/10.33857/jafr.v8i2.903

Keywords:

Financial Accounting System, Financial Literacy, Financial Accountability

Abstract

This study aims to determine the results of the effect of the implementation of Financial Accounting System and Financial Literacy on Financial Accountability at PT. ASDP Indonesia Ferry (Persero) Selayar Branch. This study used quantitative methods with descriptive research types. The data analysis techniques used are descriptive analysis and multiple linear regression analysis. The analysis methods used are observation, questionnaires and documentation. The results show that the Financial Accounting System has a positive and significant influence on Financial Accountability. The second result shows that Financial Literacy has no effect and is significant on Financial Accountability. The third result shows that the Financial Accounting System and Financial Literacy simultaneously have a positive and significant effect on Financial Accountability.

References

Anshori, M., & Iswati, S. 2019. Metodologi Penelitian Kuantitatif. Airlangga University Press

Ghozali, Imam, 2013. Aplikasi Multivariate dengan Program SPSS. Edisi Ketujuh. Semarang: Badan Penerbit Universitas Dipenogoro.

Halim, Abdul, 2012. Akuntansi Sektor Publik; Akuntansi Keuangan Daerah.

Jamilah. 2021. Metodologi Penelitian Bagi Mahasiswa (Pertama). Bintang Semesta Media.

Mahmudi. 2016. Akuntansi Sektor Publik (Cetakan Pertama). Yogyakarta: UII Press

Sugiyono, 2015. Metode Penelitian Kombinasi (Mix Methods). Bandung: Alfabeta

Downloads

Published

2024-10-30

Issue

Section

Journal of Accounting and Financial Reporting