PENGARUH MODERASI TEKNOLOGI INFORMASI ATAS HUBUNGAN PERENCANAAN, IMPLEMENTASI,PELAPORAN DAN EVALUASI ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH(Studi Pada Pemerintah Kota Palembang)

ALIFFANDI, WENDRA and Yusrianti, Hasni and Yuniarti, Emylia (2023) PENGARUH MODERASI TEKNOLOGI INFORMASI ATAS HUBUNGAN PERENCANAAN, IMPLEMENTASI,PELAPORAN DAN EVALUASI ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH(Studi Pada Pemerintah Kota Palembang). Masters thesis, Sriwijaya University.

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Abstract

This study aims to analyze the moderating effect of information technology on the relationship between budget planning, implementation, reporting and evaluation on the accountability of local government performance in Palembang City. The population in this study were all regional apparatus organizations (OPD) within the Palembang City government as many as 52 OPDs. The sampling technique used was purposive sampling where it was assumed that each OPD was taken as many as 3 employees so that a sample of 156 people was obtained. The analysis technique used is Structural Equation Model (SEM) based on Partial Least Square (PLS). The results showed that budget planning, implementation,reporting, evaluation directly had no effect on performance accountability, only information technology directly affected performance accountability. Then information technology is only able to moderate the relationship between budget planning and evaluation on performance accountability. While the relationship between budget implementation and reporting technology is not able to moderate performance accountability. To improve performance accountability, solidity and cooperation between the Regional Development Planning Agency, OPD and Inspectorate as the main actors are needed to make the most of the application of information technology in terms of the government agency performance accountability system (SAKIP). Keywords: Information Technology, Planning, Implementation, Reporting,Evaluation, Budget, Performance Accountability

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Teknologi Informasi, Perencanaan, Implementasi, Pelaporan, Evaluasi, Anggaran, Akuntabilitas Kinerja
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Wendra Aliffandi
Date Deposited:	13 Sep 2023 08:05
Last Modified:	13 Sep 2023 08:05
URI:	http://repository.unsri.ac.id/id/eprint/128625

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