The Effect of Transparency And Accountability on The Quality of Public Financial Reports

Sonang Sipahutar; Nur Fadilla; Rischa Nadapdap; Sayyida Nabila; Galih Supraja

doi:10.53697/emak.v6i2.2313

Authors

Sonang Ramena Sipahutar Universitas Pembangunan Panca Budi Medan
Nur Fadilla Universitas Pembangunan Panca Budi Medan
Rischa Herlina Nadapdap Universitas Pembangunan Panca Budi Medan
Sayyida Nabila Universitas Pembangunan Panca Budi Medan
Galih Supraja Universitas Pembangunan Panca Budi Medan

DOI:

https://doi.org/10.53697/emak.v6i2.2313

Keywords:

Transparency, Accountability, Financial Report Quality, Public Institutions, Financial Governance

Abstract

This study aims to analyze the influence of transparency and accountability on the quality of public financial reports. Transparency and accountability are considered key elements in enhancing the trust and credibility of public institutions, especially in financial management. The research employed a quantitative approach, collecting data through surveys and analyzing it using multiple linear regression. The study population consisted of public institutions within a specific region, with samples selected purposively. The findings reveal that transparency and accountability significantly influence the quality of public financial reports. These results imply that strengthening transparency and accountability practices can improve financial report quality, thereby promoting better financial governance. The study suggests that public institutions should continue enhancing transparency and accountability by implementing policies supporting clear, timely, and responsible information disclosure.

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