PENGARUH AKUNTABLITAS, TRANSPARANSI, DAN PENGAWASAN PUBLIK TERHADAP PENGELOLAAN APBD DENGAN STANDAR AKUNTANSI PEMERINTAH SEBAGAI PEMODERASI DI PEMERINTAH KOTA PALEMBANG

WAHYUDI, A'AT TAUFIK and Daud, Rochmawati (2024) PENGARUH AKUNTABLITAS, TRANSPARANSI, DAN PENGAWASAN PUBLIK TERHADAP PENGELOLAAN APBD DENGAN STANDAR AKUNTANSI PEMERINTAH SEBAGAI PEMODERASI DI PEMERINTAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine The Influence of Accountability, Transparency and Public Oversight on APBD Management Using Government Accounting Standards as Moderation in the Palembang City Government. The sample population for this research was taken using the entire population (saturated sampling or census), therefore the sample for this research was 130 respondents who were officials who used budgets/goods users in 26 SKPDs of the Palembang city government. The type of data used is primary data. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using IBM SPSS Statistics 29.0.1.0. The results of this research partially show that the variables of accountability and supervision have no influence on the APBD management variables, while the transparency variable partially influences the APBD management variables. Simultaneously (together) the variables of accountability, transparency and supervision influence APBD management. And from the results of the Moderated Regression Analysis Test, government accounting standard variables cannot moderated the influence of APBD accountability, transparency and supervision on APBD management/management variables. However, there was an increase in the percentage of the R Square value, from 28.5% to 40.4%. So it can be concluded that Government Accounting Standards can slightly strengthen the influence of Accountability, Transparency, Supervision on APBD Management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntabilitas, Transparansi, Pengawasan, Manajemen APBD, dan Standar Akuntansi Pemerintah.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	A'at Taufik Wahyudi
Date Deposited:	22 Feb 2024 02:06
Last Modified:	22 Feb 2024 02:06
URI:	http://repository.unsri.ac.id/id/eprint/140909

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