The Relationship of Financial Reports on Performance Accountability Education Office of Batu Bara Regency

DOI

10.2991/assehr.k.211110.105How to use a DOI?

Keywords

financial statements; accountability; performance

Abstract

Financial report used as a basis for decision making because it aims to present information about the financial position, budget realization, excess budget balances, cash flows, operating results, and changes in equity of an entity in a report that is useful for users in making and evaluating decisions regarding resource allocation. Local Government Financial Reports have to be reported timely and reliable manner because Government financial reports are a form of external accountability of Regional Heads to the public, investors, creditors, donor agencies, the press, and other parties with an interest in the report as a basis for making economic decisions, social, and politic. Therefore, this study conducted to test whether there is a relationship between financial reports on performance accountability at Education Office of Batu Bara Regency.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Mariani Meri Lumban Gaul
AU  - Nasirwa
AU  - Chandra Situmeang
AU  - Din Oloan Sihotang
PY  - 2021
DA  - 2021/11/22
TI  - The Relationship of Financial Reports on Performance Accountability Education Office of Batu Bara Regency
BT  - Proceedings of the 6th Annual International Seminar on Transformative Education and Educational Leadership (AISTEEL 2021)
PB  - Atlantis Press
SP  - 338
EP  - 341
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211110.105
DO  - 10.2991/assehr.k.211110.105
ID  - Gaul2021
ER  -