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

Abstract

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.