Pengaruh Transparansi Dan Komitmen Terhadap Akuntabilitas Pengelolaan Anggaran

Hendratmi, Henny; Mulyadi, Jmv; Widiastuti, Tri

doi:10.34204/jiafe.v3i2.767

Cited by 10 publications

(13 citation statements)

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“…It is in line with the stewardship theory, which shows that philosophically human nature is trustworthy and has integrity and honesty towards other parties. This study also supports research by Hendratmi (2017), which states that transparency has a positive effect on budget management and Putra's research (2019); Herawati (2017) also states that transparency has a positive effect on budget management.…”

Section: Transparency Has a Positive Effect On Budget Managementsupporting

confidence: 88%

The Effect of Participation, Transparency, Accountability, Organizational Commitment and Motivation on Budget Management in District of Medan

2022

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This study aims to provide empirical evidence of the effect of participation, transparency, accountability, organizational commitment and motivation on budget management. This study uses primary data by distributing questionnaires directly to the sub-district head, sub-district secretary and every head of the existing sub-district, and financial managers responsible for budgeting. The number of samples was as many as 84 respondents. Data were analysed using descriptive statistical analysis and partial least squares analysis (SEM PLS). The results showed that participation, transparency, accountability, organizational commitment and motivation positively affected budget management in the city of Medan sub-districts. Keywords: participation, transparency, accountability, organizational commitment, motivation, budget management

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Section: Transparency Has a Positive Effect On Budget Managementsupporting

confidence: 88%

The Effect of Participation, Transparency, Accountability, Organizational Commitment and Motivation on Budget Management in District of Medan

2022

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“…Accountability, in this context, is defined as taking responsibility for public fund management (Hendratmi, 2017). One form of local government accountability involves using a financial reporting mechanism to create financial statements.…”

Section: Weaknesses Of the Internal Control System And Local Governme...mentioning

confidence: 99%

Determinants of Local Government Accountability

Setiawan¹,

Winarna²,

Nugroho³

2022

Advances in Social Science, Education and Humanities Research

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This research aims to examine the factors that determine local government accountability as a dependent variable measured by the audit opinion of the financial statements. Specifically, the focus of this research was based on a local government located in Central Java, Indonesia, where the determinants include several variables, such as management control systems, economic growth, local government size, complexity, fiscal decentralization, human development index, and the population. Meanwhile, 138 financial statements were used in this research, which were provided by the local governments in Central Java province during the 2015-2018 observation. Regression is used to test the effect of determinant variables on local government accountability and the result of the statistical test shows that local government size, economic growth, and fiscal decentralization have a significant effect on local government accountability. While the total assets and economic growth have a positive effect on accountability, fiscal decentralization has a negative effect. Management control systems, human development index, and complexity, on the other hand, have no significant effect on accountability. Therefore, this research concludes that it is important to consider these determinant variables for local government accountability.

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“…The results of Ema, T.C, (2017), Wahida (2015) research showed that the presentation of accountability reports has a significant positive influence on the transparency of regional financial management. Hendratmi, et. al, (2017) shows that the presentation of accountability reports has a positive influence on the transparency of regional financial management.…”

Section: The Effect Of Presenting Accountability Report On Transparencymentioning

confidence: 99%

“…Kurniawan & Rahayu (2018) suggest that accessibility has a significant influence on the accountability of regional financial statements. Hendratmi (2017) showed that transparency has a positive and significant effect on the accountability of village fund allocation management.…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting Transparency And Accountability Of Village Fund Allocation Management

Nurhayati

Hamzah

Puspasari

et al. 2022

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This study aims at analzing the effect of presentation of accountability reports and accessibility toward transparency and accountability of village allocation management (ADD). The method used in this research is descriptive and verification method. The sampling technique used is purposive sampling obtaind 102 respondents. The data analysis technique used is Structure Equation Modeling (SEM). The results of the study are presentation of accountability reports and accessibility has positive effect on transparency of village allocation management (ADD), presentation of accountability reports and accessibility has positive effect on accountability of village allocation management (ADD).

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Pengaruh Transparansi Dan Komitmen Terhadap Akuntabilitas Pengelolaan Anggaran

Cited by 10 publications

References 0 publications

The Effect of Participation, Transparency, Accountability, Organizational Commitment and Motivation on Budget Management in District of Medan

The Effect of Participation, Transparency, Accountability, Organizational Commitment and Motivation on Budget Management in District of Medan

Determinants of Local Government Accountability

Factors Affecting Transparency And Accountability Of Village Fund Allocation Management

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