The Effect of Public Sector Accounting Implementation and Financial Statement Transparency on Performance Accountability of the Regency Community and Village Empowerment Service (DPMD) In Trenggalek Regency

Abstract

This study aims to analyze the impact of public sector accounting implementation and financial report transparency on performance accountability at the Department of Community Empowerment and Village (DPMD) in Trenggalek Regency. Proper public sector accounting practices and financial report transparency are key to improving good governance and performance accountability in government institutions. This research uses a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires distributed to DPMD staff involved directly in financial management and performance reporting. The analysis results indicate that the implementation of public sector accounting has a significant positive effect on performance accountability at DPMD, with a regression coefficient of 0.417. However, financial report transparency does not significantly affect performance accountability. Simultaneously, both variables significantly impact performance accountability with a p-value of 0.004. The study concludes that effective public sector accounting imp...