PENGARUH E-BUDGETING, AKSESIBILITAS DAN SISTEM INFORMASI AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA PEMERINTAHAN DAERAH KOTA PALEMBANG

GINTING, ANGGRESTA DEBY APRIANI and Daud, Rochmawati (2025) PENGARUH E-BUDGETING, AKSESIBILITAS DAN SISTEM INFORMASI AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA PEMERINTAHAN DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of E-Budgeting, Accessibility and Accounting Information Systems on Regional Financial Management Accountability with the Internal Control System as a Moderating Variable in the Palembang City Regional Government. This study uses primary data with data collection techniques in the form of questionnaires. The population used in this study was the Palembang City regional apparatus organization, the data collection method used was purposive sampling with a total sample obtained of 89 people. This research is a quantitative approach with data analysis techniques through Structural Equation Model-Partial Least Square (SEM-PLS) using the SmartPLS 4 application. The results showed that e-budgeting and accessibility had a positive effect on financial management accountability, while the internal control system had no effect on financial management accountability. The internal control system strengthens the influence of e-budgeting on financial management accountability, but the internal control system is unable to strengthen the influence of accessibility and accounting information systems on financial management accountability

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	E-Budgeting, Aksesibilitas, Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Akuntabilitas Pengelolaan Keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anggresta Deby Apriani Ginting
Date Deposited:	02 May 2025 03:06
Last Modified:	02 May 2025 03:07
URI:	http://repository.unsri.ac.id/id/eprint/171189

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