Handayani, Putri Retno (2024) PENGARUH IMPLEMENTASI AKUNTANSI SECTOR PUBLIC DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KNERJA INSTANSI PEMERINTAH DAERAH DENGAN SYSTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (Studi Kasus Pemerintah Daerah Pada Kabupaten Madiun Jawa Timur 2022- 2024). S1 thesis, Universitas PGRI Madiun.
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Abstract
The accountability of local government agency performance refers to the ability to account for the use of public resources and the achievement of organisational goals in enhancing transparency, accountability, and the effectiveness of public financial management. The purpose of this study is to determine the influence of the internal control system as a moderating variable in the relationship between the implementation of public sector accounting and local government financial reports on the accountability of local government agency performance. This study is a quantitative research, with data processing using IBM SPSS 25. The population and sample of this study consist of 60 employees of the Regional Revenue Agency (BAPENDA) of Madiun Regency. The sample selection method used is purposive sampling. Data analysis was conducted using Multiple Linear Regression and Moderating Regression Analysis (MRA). The results of this study indicate that the variables of Public Sector Accounting Implementation and Financial Report Quality have a positive and significant influence on the Accountability of Local Government Agency Performance. The internal control system is capable of being a moderating variable in the influence of public sector accounting implementation and the quality of local government financial reports on the accountability of local government agency performance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | public sector accounting; quality of financial statements; Accountability for local government performance. |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | HANDAYANI RETNO PUTRI |
| Date Deposited: | 09 Oct 2024 06:31 |
| Last Modified: | 09 Oct 2024 06:31 |
| URI: | http://eprint.unipma.ac.id/id/eprint/2471 |
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