Skripsi

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

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Penilaian

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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

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002293	T171189	T1711892025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1711892025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxi, 91 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Prodi Akuntansi,

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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