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

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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.

Availability
Inventory Code Barcode Call Number Location Status
2407001602T140909T1409092023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1409092023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 95 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.661 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
AKUNTANSI PUBLIK
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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