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ISSN Approved Journal || eISSN: 2582-8185 || CODEN: IJSRO2 || Impact Factor 8.2 || Google Scholar and CrossRef Indexed

Peer Reviewed and Referred Journal || Free Certificate of Publication

Research and review articles are invited for publication in March 2026 (Volume 18, Issue 3) Submit manuscript

Financial analysis of accountability at the regional financial and asset agency (BKAD) of the south Sulawesi provincial government

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  • Financial analysis of accountability at the regional financial and asset agency (BKAD) of the south Sulawesi provincial government

Arianto Taliding 1, Oktovianus Sauw 1, Wiwin Anggriani Salawali 2, Vira Tandiawan 3, Melda Gienardy 3, Andi Dyna Riana 4, *, Arfandi SN 5 and Muliana 6

1 Department of Management, STIM LPI Makassar, Indonesia.
2 Department of Development Economics, Faculty of Economics, Tompotika Luwuk Banggai University, Sulawesi, Indonesia.
3 Department of Management, Faculty of Economics, Tompotika Luwuk Banggai University, Sulawesi, Indonesia.
4 Department of Fisheries Agribusiness, Faculty of Fisheries, Cokroaminoto University Makassar, Indonesia.
5 Department of Economics, Faculty of Sharia and Da'wah, IAIN Sorong, Indonesia.
6 Department of Management, Faculty of Economics and Social Sciences, Fajar University of Makassar, Indonesia.

Research Article
 
International Journal of Science and Research Archive, 2023, 08(01), 979–987.
Article DOI: 10.30574/ijsra.2023.8.1.0190
DOI url: https://doi.org/10.30574/ijsra.2023.8.1.0190

Received on 11 January 2023; revised on 20 February 2023; accepted on 23 February 2023

Government accountability is manifested in the adjustment of the presentation of financial statements to government accounting standards as the basis for providing opinions on government financial statements.  This study aims to analyze financial reports on accountability in government agencies in the Regional Finance and Assets Agency (BKAD) of the South Sulawesi Provincial Government. The data used in this study are primary data with qualitative research methods using interview guidelines. The results of this study indicate that there is an effect of financial reports on accountability in government agencies in the Regional Finance and Assets Agency (BKAD) of the South Sulawesi Provincial Government where financial reports are reported in full and in accordance with government accounting standards (SAP), on time and in accordance with regulations so that the Agency Regional Finance and Assets (BKAD) received a fair predicate without exception (WTP) in the SKPD for the 2021 fiscal year.

Financial Statements; Accountability; Assets; BKAD

https://ijsra.net/sites/default/files/fulltext_pdf/IJSRA-2023-0190.pdf

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Arianto Taliding, Oktovianus Sauw, Wiwin Anggriani Salawali, Vira Tandiawan, Melda Gienardy, Andi Dyna Riana, Arfandi SN and Muliana. Financial analysis of accountability at the regional financial and asset agency (BKAD) of the south Sulawesi provincial government. International Journal of Science and Research Archive, 2023, 08(01), 979–987. Article DOI: https://doi.org/10.30574/ijsra.2023.8.1.0190

Copyright © Author(s). All rights reserved. This article is published under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, sharing, adaptation, distribution, and reproduction in any medium or format, as long as appropriate credit is given to the original author(s) and source, a link to the license is provided, and any changes made are indicated.

All statements, opinions, and data contained in this publication are solely those of the individual author(s) and contributor(s). The journal, editors, reviewers, and publisher disclaim any responsibility or liability for the content, including accuracy, completeness, or any consequences arising from its use.

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