The Impact of Treasurer’s Experience And Knowledge on The Effectiveness of The Administration and Preparation of The Accountability Reporting System in North Sumatera

Abstract

This study aims to determine the role of treasurer’s experience and knowledge on Permendagri (Minister Regulation) No. 55/2008 to create the effectiveness of administration and preparation of the accountability reporting system. This study is an explanatory survey using primary data. The scope of the study includes the new expanded regional governments, namely; the districts of Batubara, Padang Lawas, South Labuhan Batu and North Labuhan Batu. The effectiveness of the administration and preparation of the accountability reporting system is used as a dependent variable and both treasurer’s experience and knowledge are the independent variables. The study population comprises of 310 people where 115 people are selected as the sample using the purposive random sampling method. The study founds that the experience variable does not affect the effectiveness of the administration and preparation of the accountability reporting system; meanwhile, the knowledge variable has an effect on the effectiveness of the administration and preparation of the accountability reporting system.