ANALYSIS OF ACCOUNTABILITY AND PUBLIC PARTICIPATION ON THE QUALITY OF THE FINANCIAL STATEMENTS OF THE GENERAL ELECTION COMMISSION

Abstract

This study aims to analyze the effect of accountability and public participation on the quality of the financial statements of the General Election Commission in North Sumatra Province. The research design used is causal associative with a quantitative approach. Data were collected through questionnaires from 96 respondents consisting of employees involved in the financial management of the General Election Commission in 32 districts/cities. The data analysis technique uses Partial Least Square with smartPLS software. The results showed that accountability and public participation have a significant influence on the quality of financial statements. Good accountability helps ensure transparency and responsibility in financial management, while public participation strengthens oversight of the financial reporting process. This study has limitations on limited regional coverage and focuses only on the General Election Commission as the object of research. The implication of the results of this study is the importance of increasing accountability to achieve higher quality financial reports, which in turn will support better governance. This study makes a significant contribution in strengthening the literature related to the effect of accountability on the quality of financial statements in the government sector.