The Mediating Role Of Transparency And Accountability In The Relationship Between Financial Report Quality And Public Agency Performance
DOI:
https://doi.org/10.21009/ISC-BEAM.013.148Keywords:
Performance of Public Agency, Financial Reporting Quality, Transparency, AccountabilityAbstract
As managers of state finances, the performance of public agencies in Indonesia will always be an important discussion in an effort to increase public participation. The performance of public agencies is important to study in order to be evaluated in making public policy. This study aims to determine the relationship between the quality of financial statements and the performance of public agencies mediated by transparency and accountability. This research is a type of correlational quantitative research with data collection techniques using closed questionnaires to employees of the general subdivision of KPP Pratama in the Jakarta area. The test analysis in this study was carried out with the help of SPSS software to test the validity, reliability, and normality of data, and SmartPLS to test the research hypothesis. This study was conducted only at KPP Pratama in the Jakarta area and did not take into account other variables that may be related to the performance of public agencies.
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