How Performance Mediate the Effects of Participation and Control Environment on Transparency
Abstract
This study examines the effect of participation and the internal environment on transparency with performance as a mediator. PLS 3.0 was used to analyze the research data. We were collecting data using a questionnaire. The research respondents were principals, teachers, and employees of public elementary schools. The number of respondents was as many as three participants. The results showed that participation and control environment had a positive effect on performance. Performance has a positive impact on transparency. Performance can mediate the effect of participation and control environment on transparency. Schools and local governments can use performance measurement with educational scorecards to assess school performance. School performance is evaluated comprehensively, not only from the management of academic activities. Schools must pay attention to financial management performance as well. School transparency must also be considered to increase the trust of all stakeholders.
Keywords: educational scorecard, school, stakeholders, academic, finance
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References
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Wardhani R, Rossieta H & Martani D. (2017). Good Governance and the Impact of Government Spending on Performance of Local Government Indonesia. International Journal Public Sector Performance Management, 3 (1)
Aly, A. H and Mansour, M.E. (2017). Evaluating the sustainable performance of corporate boards: The balanced scorecard approach. Managerial Auditing Journal, 32 (2), 1-24, http://dx.doi.org/10.1108/MAJ-04-2016-1358
Ayimpoya, R. N., Akolgo D. A., Mbilla, S. A. E., & Gbebgle M.K. (2020). Effects of risk assessment, control environment and control activities on performance of listed banks in Ghana. Asian Journal of Economics Business and Accounting, April. DOI: 10.9734/ajeba/2020/v14i430200
Basri, F & Putra, G.A. (2015). Escaping the Middle Income Trap in Indonesia. An Analysis of Risks, Remedies and National Characteristics. Friedrich Ebert Stiftung.
Baswedan, A. (2014). Gawat Darurat Pendidikan Indonesia. http://kemdikbud.go.id/kemdikbud/node/3552. Diakses Tanggal 12 Desember 2014
Berdicchia D. & Masino, D. (2019). The Ambivalent Effects of Participation on Performance and Job Stressors: The Role of Job Crafting and Autonomy. Human Performance, 32(5), 220-241, DOI: 10.1080/08959285.2019.1669038
¬¬Christiaens, J., (1999). Financial accounting reform in Flemish municipalities: empirical investigation. Financial Accountability and Management, 15 (1), 21–40.
Craven, B., & Marston, C., (1999). Financial reporting on the internet by leading UK companies. The European Accounting Review, 8(2), 321-333.
Darmaningtyas, & Subkhan, E. (2012). Manipulasi Kebijakan Pendidikan. Jakarta: Resist Book.
Duncan, K. Kenworthy, A. & McNamara, R. (2012). The Effect of Synchronous and Asynchronous Participation on Students' Performance in Online Accounting Courses, Accounting Education, 21(4), 431-449, DOI: 10.1080/09639284.2012.673387
Griggs, V., Blackburn. M & Smith. J. (2012). The Educational Scorecard: The Start of our Journey. Electronic Journal of Business Research Methods. 10(2), 121-131
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31 (1), 2–24, DOI 10.1108/EBR-11-2018-0203
Halim, A & Abdullah, S . (2006). Hubungan dan Masalah Keagenan di Pemerintah Daerah: Sebuah Peluang Penelitian Anggaran dan Akuntansi. Jurnal Akuntansi Pemerintah, 2
Jatmiko B & Lestiawan H. Y. (2016). Good Governance Government and the Effect on Local Government Performance (Survey on Gunung Kidul District Government of Indonesia, IJABER, 14(14)
Jensen, M.C. & W.H. Meckling. (1976). Theory of theFirm: Managerial Behavior, Agency Cost and Ownership Structure, Journal of Financial Economics, 3 (4), 305-360.
Kaplan, Robert S. & David P. Norton. (1992). The Balanced Scorecard – Measures that Drive Performance. Havard Bussiness Review. https://hbr.org/1992/01/the-balanced-scorecard-measures-that-drive-performance-2.
Karsam. (2015). Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten). Jurnal Dinamika Akuntansi Dan Bisnis, 2(1), Maret, 29-44
Kasali, R. (2014). Let's Change: Kepemimpinan, Keberanian dan Perubahan. Jakarta: Kompas.
Kemdikbud. (2018) Neraca Pendidikan Daerah 2018, http//.npd.kemdikbud.go.id, Diakses Tanggal 3 Februari 2019
Kemendikbud (2020) Neraca Pendidikan Daerah 2019, http//.npd.kemdikbud.go.id, Diakses Tanggal 4 Maret 2020
Laela S.F. (2016). Peran Auditor Internal dalam Meningkatkan Value Perusahaan dan Tantangannya Di Masa Depan: Suatu Tinjauan Teoritis. Jurnal Dinamika Akuntansi dan Bisnis. 3(2), 77-88
Laswad, F., Fisher, R., & Oyelere, P. (2005). Determinants of voluntary internet financial reporting by local government authorities. Journal of Accounting and Public Policy, 24, 101-121.
Lembaga Administrasi Negara & Badan Pengawasan Keuangan dan Pembangunan-BPKP. (2000). Akuntabilitas dan Governance. Modul Sosialisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (AKIP). Jakarta
Listari, S, Hermanto & Martiningsih S. P (2018) The Influence of The Government Internal Control System, Government Accounting Standards, Role of Internal Auditors and the Completion of The Audit Finding to Good Government Governance (Empirical Study on Inspectorate and Badan Pemeriksaan Keuangan (BPK) in West Nusa Tenggara. IOSR Journal of Business and Management (IOSR-JBM), 20(2), 66-79.
Mulyasa. (2012). Manajemen Berbasis Sekolah: Konsep, Strategi dan Implementasi. Bandung: PT Remaja Rosdakarya.
OECD. (2013). What Makes schools successful? Resources, Policies and Practices – Volume IV. School Governance, Assessments and Accountability. https://www.oecd.org/pisa/keyfindings/Vol4 Ch4.pdf
OECD. (2018) Ikhtisar Survei Ekonomi OECD Indonesia Tahun 2018, http://www.oecd.org/eco/surveys/Indonesia-2018-OECD-economic-survey-overview-Bahasa.pdf. Diakses pada tanggal 3 Februari 2019
Omar, F. S., & Yussuf, S. (2021). Effect of Control Environment on the Financial Performance of Higher Learning Public Institutions in Zanzibar. International Journal of Scientific and Technical Research in Engineering (IJSTRE), 6(3), May-June. www.ijstre.com
Rahayu, S. (2020). Penganggaran Dana Bantuan Operasional Sekolah (Perspektif New Institutional Sociology), Penerbit Peneleh, Malang, Indonesia
Rahayu, S., Yudi & Rahayu. (2020). Educational Scorecard Indicator for Basic Education Institutions, Nusantara Journal of Social Sciences and Humanities, 1 (1), 116-125.
Rahim, W.M. & Martani, D. (2016). Analisis Pengaruh Tingkat Akses Internet, Kompentensi Politik, Opini Audit, Karakteristik Pemda, dan Karakteristik Demografi terhadap Pengungkapan informasi keuangan dan Non-keuangan website pemerintah daerah, Konferensi Regional Akuntansi III di Jember, IAI KAPD Jatim, 21-24 April, 1-14.
Reddick, C. G. (2004). A two stage model of e-government growth: Theories and empirical evidence for U.S. cities. Government Information Quarterly, 21, 51-64.
Republik Indonesia. (2003). Undang-Undang No. 20 Tahun 2003 Tentang Pendidikan Nasional
Rompho, N. (2020). The balanced scorecard for school management: a case study of Thai public schools, Measuring Business Excellence, 24(3), 285-300, DOI 10.1108/MBE-02-2019-0012
Saraswati, E. (2011). Dampak Efisiensi Belanja Publik Pendidikan terhadap Kesejahteraan (Welfare). Disertasi. Program Doktor, Universitas Indonesia, Jakarta.
Wagner, J.A. (1994). Participation's Effects on Performance and Satisfaction: A Reconsideration of Research Evidence. The Academy of Management Review, 19(2), 312-330, https://doi.org/10.2307/258707
Nor W., Hudaya M. & Novriyandana R. (2019). Financial statements disclosure on Indonesian local government websites A quest of its determinant(s), Asian Journal of Accounting Research. 4 (1), 112-128. DOI 10.1108/AJAR-06-2019-0043
Wardhani R, Rossieta H & Martani D. (2017). Good Governance and the Impact of Government Spending on Performance of Local Government Indonesia. International Journal Public Sector Performance Management, 3 (1)
Published
2022-01-22
How to Cite
RAHAYU, Sri et al.
How Performance Mediate the Effects of Participation and Control Environment on Transparency.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 17, n. 1, p. 66-83, jan. 2022.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/81039>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2022.v17.i01.p05.
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