Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Riau

Abstract

This study aims to empirically examine the effect of budget planning and internal control on public accountability in the Riau Provincial Government. This study uses quantitative methods because it emphasizes the method of data analysis with statistical procedures. The type of data used in this study is primary data. Primary data obtained from the distribution of questionnaires distributed by researchers to respondents contained in SKPD of the Regional Government of Riau Province. The research sample is SKPD employees who work in the planning department as well as employees who are the internal audit team at the SKPD in the Riau Provincial Government. The statistical method uses Multiple Linear Regression Analysis. Theresults of this study indicate that budget planning and internal control have a positive and significant effecton public accountability in Riau province

Zakat accounting and public accountability: Evidence from Indonesia

“…If internal control can run well, zakat institutions will be able to account for what has been entrusted to them so that their public accountability will be even better. Research from Arlianti et al (2018); Savitri et al (2020); Juwita (2014); and Agustin (2019) prove that internal control affects public accountability. Therefore, the researcher submits the hypothesis: H2: Internal control has a positive effect on public accountability…”

“…Consistent implementation of internal controls by zakat institutions ensures that their operations adhere to relevant regulations, thereby reducing the risk of fraudulent activities and fostering trust among stakeholders, including the public (Mustofa et al, 2021). Several studies, such as those conducted by Juwita (2014), Agustin (2019), Hamidi and Suwardi (2013), Arlianti et al (2018), andSavitri et al (2020), have demonstrated a substantial correlation between internal controls and public accountability. However, a study by Alam et al (2019) produced different findings.…”