Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator
Abstract
This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The purposive sampling technique was adopted, focusing on responses from heads of finance departments, financial treasurers, and financial staff supporting local government organizations (OPD). For hypothesis testing, the study employed Structural Equation Modeling (SEM) grounded on the Partial Least Squares (PLS) approach. Results revealed that internal control significantly promotes financial reporting transparency in OPD, with accountability serving as a mediator. In contrast, external pressure alone is inadequate to guarantee the transparency and accountability of financial reports within local governments. Consequently, OPDs are advised to bolster their internal control and accountability mechanisms to enhance the trustworthiness of their financial statements.
Keywords: internal control, external pressure, accountability, and financial reporting transparency
Downloads
Download data is not yet available.
References
Adiputra, I. M. P., Utama, S., & Rossieta, H. (2018). Transparency of local government in Indonesia. Asian Journal of Accounting Research, 3(1), 123–138. https://doi.org/10.1108/AJAR-07-2018-0019
Antika, Z., Murdayanti, Y., & Nasution, H. (2020). Pengaruh Sistem Akuntansi Keuangan Daerah, Aksesibilitas Laporan Keuangan, Dan Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah. Jurnal Wahana Akuntansi, 15(2), 212–232. https://doi.org/10.21009/wahana.15.027
Arfiansyah, M. A. (2020). Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa. JIFA (Journal of Islamic Finance and Accounting), 3(1). https://doi.org/10.22515/jifa.v3i1.2369
Arkorful, V. E., Lugu, B. K., Hammond, A., & Basiru, I. (2021). Decentralization and Citizens’ Participation in Local Governance: Does Trust and Transparency Matter?–An Empirical Study. Forum for Development Studies, 48(2), 199–223. https://doi.org/10.1080/08039410.2021.1872698
Asrida, Asnawi, M., & Falah, S. (2018). Determinan Akuntabilitas Pengelolaan Keuangan Daerah Pada Organisasi Perangkat Daerah Pemerintah Provinsi Papua. KEUDA (Jurnal Kajian Ekonomi Dan Keuangan Daerah), 3(1), 1–16. https://doi.org/10.52062/keuda.v3i1.710
Asroel, R. B. S., Basri, Y. M., & Susilatri, S. (2016). Pengaruh Akuntabilitas, Ketidakpastian Lingkungan, Komitmen Pimpinan, dan Pengendalian Internal terhadap Penerapan Transparansi Pelaporan Keuangan (studi empiris pada SKPD Provinsi Riau). Riau University.
Bayonne, E., Marin-Garcia, J. A., & Alfalla-Luque, R. (2020). Partial Least Squares (PLS) in Operations Management Research: Insights from a Systematic Literature Review. Journal of Industrial Engineering and Management, 13(3), 565–597. https://doi.org/10.3926/JIEM.3416
Becker, J. M., Cheah, J. H., Gholamzade, R., Ringle, C. M., & Sarstedt, M. (2023). PLS-SEM’s most wanted guidance. International Journal of Contemporary Hospitality Management, 35(1), 321–346. https://doi.org/10.1108/IJCHM-04-2022-0474
Bonsu, A. B., Appiah, K. O., Gyimah, P., & Owusu-afriyie, R. (2022). Public sector accountability : do leadership practices , integrity and internal control systems matter ? IIMRanchi JournalofManagement Studies, 2(1), 4–15. https://doi.org/10.1108/IRJMS-02-2022-0010
Budiartini, L., & Putra, I. P. D. S. (2021). Pengaruh Tekanan Eksternal, Akuntabilitas, Ketidakpastian Lingkungan dan Pengendalian Internal terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Empiris pada Organisasi Perangkat Daerah Kabupaten Badung). Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, 2(2), 69–93. https://doi.org/10.32795/hak.v2i2.1525
Budiarto, D. S., & Damayanti, D. (2020). Pengujian Struktural pada Komitmen Manajemen, Transparansi dan Akuntabilitas Pemerintah Daerah. Jurnal Akuntansi Dan Bisnis, 20(1), 17. https://doi.org/10.20961/jab.v20i1.508
Campbell, S., Greenwood, M., Prior, S., Shearer, T., Walkem, K., Young, S., Bywaters, D., & Walker, K. (2020). Purposive sampling: complex or simple? Research case examples. Journal of Research in Nursing, 25(8), 652–661. https://doi.org/10.1177/1744987120927206
Davici, N. (2018). Pengaruh Tekanan Eksternal, Komitmen Pimpinan dan Faktor Politik terhadap Transparansi Laporan Keuangan (Studi Empiris pada Organisasi Perangkat Daerah Kabupaten Agam). Jurnal Akuntansi, 6(1), 12–26.
Diansari, R. E., Othman, J. B., & Musah, A. A. (2022). Factors Affecting Accountability Village Fund Management. Linguistics and Culture Review, 6(May), 879–892. https://doi.org/10.21744/lingcure.v6ns1.2186
DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism in Organizational Fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
Falkman, P., & Tagesson, T. (2008). Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting. Scandinavian Journal of Management, 24(3), 271–283. https://doi.org/10.1016/j.scaman.2008.02.004
Fathmaningrum, E. S., & Mukti, G. B. (2019). Pengaruh Ketidakpastian Lingkungan, Akuntabilitas, Tekanan Eksternal, Pengendalian Internal, dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan. Jurnal Sosial Ekonomi Dan Humaniora (JSEH) p-ISSN, 2461, 666.
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104
Frumkin, P., & Galaskiewicz, J. (2004). Institutional isomorphism and public sector organizations. Journal of Public Administration Research and Theory, 14(3), 283–307.
Ghozali, I., & Latan, H. (2012). Partial least square: Konsep, teknik dan aplikasi SmartPLS 2.0 M3. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Latan, H. (2015). Partial least squares konsep, teknik dan aplikasi menggunakan program smartpls 3.0 untuk penelitian empiris. Semarang: Badan Penerbit UNDIP.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Hamdi, F., Hardi, & Al Azhar, L. (2017). Pengaruh Akuntabilitas, Tekanan Eksternal, Komitmen Manajemen, dan Kompetensi Sumber Daya Manusia terhadap Penerapan Transparansi Pelaporan Keuangan (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 4(1), 1–15.
Hardiningsih, P., Udin, U., Masdjojo, G. N., & Srimindarti, C. (2020). Does Competency, Commitment, and Internal Control Influence Accountability? The Journal of Asian Finance, Economics and Business, 7(4), 223–233. https://doi.org/10.13106/jafeb.2020.vol7.no4.223
Krah, R. D. Y., & Mertens, G. (2020). Transparency in Local Governments: Patterns and Practices of Twenty-first Century. State and Local Government Review, 52(3), 200–213. https://doi.org/10.1177/0160323X20970245
Lestari, S., & Salomo, R. V. (2022). Implementasi Sistem Akuntabilitas Kinerja pada Pemerintah Daerah Di Indonesia : Sebuah Tinjauan Literatur. Jurnal MODERAT, 8(November), 798–808. https://doi.org/10.25157/moderat.v8i4.2854
MacKenzie, S. B., & Podsakoff, P. M. (2012). Common Method Bias in Marketing: Causes, Mechanisms, and Procedural Remedies. Journal of Retailing, 88(4), 542–555. https://doi.org/10.1016/j.jretai.2012.08.001
Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jurnal Riset Akuntansi dan Auditing" Goodwill", 8(2).
Mahdi, S. A. ., & Santoso, S. I. (2019). Pengaruh Pengetahuan Dewan tentang Anggaran terhadap Pengawasan Keuangan Daerah dengan Komitmen Organisasi, Partisipasi Masyarakat, Akuntabilitas Publik dan Transparansi Kebijakan Publik sebagai Variabel Moderating. Jurnal TRUST, 7(1), 11–23. https://doi.org/10.33387/jtrans.v7i1.5856
Medianti, L., Taufik, T., & Anggraini, L. (2018). Pengaruh Kompetensi Aparatur, Komitmen Organisasi, dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa (Studi empiris pada Desa-Desa Di Kabupaten Bintan). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 1(1), 1–13.
Mualifu, Guspul, A., & Hermawan. (2019). Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, dan Komitmen Organisasi Terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa (Studi Empiris pada Seluruh Desa di Kecamatan Mrebet Kabupaten Purbalingga). Journal of Economic, Business and Engineering, 1(1), 49–59. https://doi.org/10.32500/jebe.v1i1.875
Muraina, S. A., & Dandago, K. I. (2020). Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality. International Journal of Public Sector Management, 33(2/3), 323–338. https://doi.org/https://doi.org/10.1108/IJPSM-12-2018-0277
Nazaruddin, I., & Basuki, A. T. (2015). Analisis statistik dengan SPSS. Yogyakarta: Danisa Media.
Oktavia, W. T., & Aliyah, S. (2022). Analisis Faktor yang Mempengaruhi Penerapan Transparansi Pelaporan Keuangan Daerah. Among Makarti, 15(2), 215–232. https://doi.org/10.52353/ama.v15i2.322
Paranoan, N., & Totanan, C. (2018). Akuntabilitas Berbasis Karma. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 161–172. https://doi.org/10.24843/JIAB.2018.v13.i02.p09
Pebriani, N. N., Mareni, P. K., & Yuliastuti, I. A. N. (2021). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan. Jurnal Karma, 1(6), 87. https://doi.org/10.24269/iso.v3i2.291
pemda.lamandaukab.go.id. (2022). Transparansi Pengelolaan Anggaran Daerah. Kabupaten Lamandau. https://pemda.lamandaukab.go.id/transparansi-pengelolaan-anggaran-daerah/
Pina, V., Torres, L., & Royo, S. (2010). Is E-Government Leading To More Accountable and Transparent Local Governments? an Overall View. Financial Accountability and Management, 26(1), 3–20. https://doi.org/10.1111/j.1468-0408.2009.00488.x
Piotrowski, S. J., & Bertelli, A. (2010). Measuring municipal transparency. 14th IRSPM Conference, Bern, Switzerland, April.
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879.
portal.kotawaringinbaratkab.go.id. (2022). Transparansi Publish Dokumen. Pemerintahan Kabupaten Kotawaringin Barat. https://portal.kotawaringinbaratkab.go.id/id/Dokumen
Pradita, K. D., Hartono, A., & Mustoffa, A. F. (2019). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan. ISOQUANT: Jurnal Ekonomi, Manajemen Dan Akuntansi, 3(2), 87–100. https://doi.org/10.24269/iso.v3i2.291
Prihatin, L. J., & Ritonga, I. T. (2020). Analisis Transparansi Pengelolaan Keuangan Daerah Berbasis Website Pada Pemerintah Daerah di Kalimantan. Accounting and Business Information Systems Journal, 5(4), 12–26. https://doi.org/10.22146/abis.v5i4.59259
Rasmini, N. K., & Masdiantini, P. R. (2018). Fiscal Decentralization, Internal Control System, Accountability of Local Government and Audit Opinion. Jurnal Ilmiah Akuntansi Dan Bisnis, 123. https://doi.org/10.24843/jiab.2018.v13.i02.p06
Rinie, Pranata, V. M., & Rapina. (2019). Pengaruh Pengendalian Internal dan Komitmen Organisasi Terhadap Kualitas Pelaporan Keuangan (Survei pada Perusahaan Tekstil di Kota Bandung dan Sekitarnya). Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 1(1), 15–30. https://doi.org/10.28932/jafta.v1i1.1525
Sari, E. W. (2017). Pengaruh Sistem Pengendalian Intern, Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan dan Gaya Kepemimpinan terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah Kabupaten Indragiri Hulu. JOM Fekon, 4(1), 571–586.
Setyowati, I., & Yuliani, N. L. (2020). Anteseden Transparansi Laporan Keuangan Pemerintah Daerah. Business and Economics Conference in Utilization of Modern Technology.
Sofyani, H., Riyadh, H. A., & Fahlevi, H. (2020). Improving service quality, accountability and transparency of local government: The intervening role of information technology governance. Cogent Business & Management, 7(1), 1735690.
Styles, A. K., & Tennyson, M. (2007). The accessibility of financial reporting of US municipalities on the Internet. Journal of Public Budgeting, Accounting & Financial Management.
Sumartono, & Pasolo, M. R. (2019). The factors of financial report transparency in the regional government. Journal of Contemporary Accounting, 1(1), 11–25. https://doi.org/10.20885/jca.vol1.iss1.art2
Syamsul. (2020). Potret Transparansi Pengelolaan Keuangan Daerah (Tpkd) Di Indonesia. Media Riset Akuntansi, Auditing & Informasi, 20(2), 185–204. https://doi.org/10.25105/mraai.v20i2.7105
Syarmenda, M. A., Rasuli, M., & Diyanto, V. (2016). Pengaruh Akuntabilitas, Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmenmanajemen Terhadap Penerapantransparansi Pelaporankeuangan (Studi Empiris Pada Skpd Kabupaten Indragiri Hulu). Riau University.
Tehseen, S., Ramayah, T., & Sajilan, S. (2017). Testing and controlling for common method variance: A review of available methods. Journal of Management Sciences, 4(2), 142–168. https://doi.org/10.20547/jms.2014.1704202
Tywoniak, S., Rosqvist, T., Mardiasmo, D., & Kivits, R. (2009). Towards an Integrated Perspective on Fleet Asset Management: Engineering and Governance Considerations. Proceedings of the 3rd World Congress on Engineering Asset Management and Intelligent Maintenance Systems, 1553–1567.
Umaira, S., & Adnan. (2019). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Aceh Barat Daya). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 471–481. https://doi.org/10.24815/jimeka.v4i3.12580
Wibisono, C., Satriawan, B., & Khaddafi, M. (2023). The Effect of Accountability, Transparency of Financial Reporting and Quality of Accounting Information on The Level of Receiving Zakat Funds with Accestability as a Moderation Variable at Bazanas in Batam City. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 3(1), 189–207. https://doi.org/https://doi.org/10.54443/ijerlas.v3i1.598
Widyatama, A., Novita, L., & Diarespati, D. (2017). The Effect Of Competence And Internal Control System On Village Government Accountability In Managing Alokasi Dana Desa (Add). Berkala Akuntansi Dan Keuangan Indonesia, 2(2).
Wintari, K. A. T., & Suardana, K. A. (2018). Pengaruh Tekanan Eksternal, Pengendalian Internal, Ketidakpastian Lingkungan dan Komitmen Organisasi Pada Penerapan Transparansi Pelaporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 22(1), 747–774. https://doi.org/10.24843/EJA.2018.v22.i01.p27
Wirawan, R. C., Yuliani, N. L., & Purwantini, A. H. (2019). Anteseden Transparansi Laporan Keuangan Pemerintah Daerah (Studi Empiris pada OPD Pemerintah Daerah Kota Magelang). Wahana Riset Akuntansi, 7(2), 1551. https://doi.org/10.24036/wra.v7i2.106948
Antika, Z., Murdayanti, Y., & Nasution, H. (2020). Pengaruh Sistem Akuntansi Keuangan Daerah, Aksesibilitas Laporan Keuangan, Dan Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah. Jurnal Wahana Akuntansi, 15(2), 212–232. https://doi.org/10.21009/wahana.15.027
Arfiansyah, M. A. (2020). Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa. JIFA (Journal of Islamic Finance and Accounting), 3(1). https://doi.org/10.22515/jifa.v3i1.2369
Arkorful, V. E., Lugu, B. K., Hammond, A., & Basiru, I. (2021). Decentralization and Citizens’ Participation in Local Governance: Does Trust and Transparency Matter?–An Empirical Study. Forum for Development Studies, 48(2), 199–223. https://doi.org/10.1080/08039410.2021.1872698
Asrida, Asnawi, M., & Falah, S. (2018). Determinan Akuntabilitas Pengelolaan Keuangan Daerah Pada Organisasi Perangkat Daerah Pemerintah Provinsi Papua. KEUDA (Jurnal Kajian Ekonomi Dan Keuangan Daerah), 3(1), 1–16. https://doi.org/10.52062/keuda.v3i1.710
Asroel, R. B. S., Basri, Y. M., & Susilatri, S. (2016). Pengaruh Akuntabilitas, Ketidakpastian Lingkungan, Komitmen Pimpinan, dan Pengendalian Internal terhadap Penerapan Transparansi Pelaporan Keuangan (studi empiris pada SKPD Provinsi Riau). Riau University.
Bayonne, E., Marin-Garcia, J. A., & Alfalla-Luque, R. (2020). Partial Least Squares (PLS) in Operations Management Research: Insights from a Systematic Literature Review. Journal of Industrial Engineering and Management, 13(3), 565–597. https://doi.org/10.3926/JIEM.3416
Becker, J. M., Cheah, J. H., Gholamzade, R., Ringle, C. M., & Sarstedt, M. (2023). PLS-SEM’s most wanted guidance. International Journal of Contemporary Hospitality Management, 35(1), 321–346. https://doi.org/10.1108/IJCHM-04-2022-0474
Bonsu, A. B., Appiah, K. O., Gyimah, P., & Owusu-afriyie, R. (2022). Public sector accountability : do leadership practices , integrity and internal control systems matter ? IIMRanchi JournalofManagement Studies, 2(1), 4–15. https://doi.org/10.1108/IRJMS-02-2022-0010
Budiartini, L., & Putra, I. P. D. S. (2021). Pengaruh Tekanan Eksternal, Akuntabilitas, Ketidakpastian Lingkungan dan Pengendalian Internal terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Empiris pada Organisasi Perangkat Daerah Kabupaten Badung). Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, 2(2), 69–93. https://doi.org/10.32795/hak.v2i2.1525
Budiarto, D. S., & Damayanti, D. (2020). Pengujian Struktural pada Komitmen Manajemen, Transparansi dan Akuntabilitas Pemerintah Daerah. Jurnal Akuntansi Dan Bisnis, 20(1), 17. https://doi.org/10.20961/jab.v20i1.508
Campbell, S., Greenwood, M., Prior, S., Shearer, T., Walkem, K., Young, S., Bywaters, D., & Walker, K. (2020). Purposive sampling: complex or simple? Research case examples. Journal of Research in Nursing, 25(8), 652–661. https://doi.org/10.1177/1744987120927206
Davici, N. (2018). Pengaruh Tekanan Eksternal, Komitmen Pimpinan dan Faktor Politik terhadap Transparansi Laporan Keuangan (Studi Empiris pada Organisasi Perangkat Daerah Kabupaten Agam). Jurnal Akuntansi, 6(1), 12–26.
Diansari, R. E., Othman, J. B., & Musah, A. A. (2022). Factors Affecting Accountability Village Fund Management. Linguistics and Culture Review, 6(May), 879–892. https://doi.org/10.21744/lingcure.v6ns1.2186
DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism in Organizational Fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
Falkman, P., & Tagesson, T. (2008). Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting. Scandinavian Journal of Management, 24(3), 271–283. https://doi.org/10.1016/j.scaman.2008.02.004
Fathmaningrum, E. S., & Mukti, G. B. (2019). Pengaruh Ketidakpastian Lingkungan, Akuntabilitas, Tekanan Eksternal, Pengendalian Internal, dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan. Jurnal Sosial Ekonomi Dan Humaniora (JSEH) p-ISSN, 2461, 666.
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104
Frumkin, P., & Galaskiewicz, J. (2004). Institutional isomorphism and public sector organizations. Journal of Public Administration Research and Theory, 14(3), 283–307.
Ghozali, I., & Latan, H. (2012). Partial least square: Konsep, teknik dan aplikasi SmartPLS 2.0 M3. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Latan, H. (2015). Partial least squares konsep, teknik dan aplikasi menggunakan program smartpls 3.0 untuk penelitian empiris. Semarang: Badan Penerbit UNDIP.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Hamdi, F., Hardi, & Al Azhar, L. (2017). Pengaruh Akuntabilitas, Tekanan Eksternal, Komitmen Manajemen, dan Kompetensi Sumber Daya Manusia terhadap Penerapan Transparansi Pelaporan Keuangan (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 4(1), 1–15.
Hardiningsih, P., Udin, U., Masdjojo, G. N., & Srimindarti, C. (2020). Does Competency, Commitment, and Internal Control Influence Accountability? The Journal of Asian Finance, Economics and Business, 7(4), 223–233. https://doi.org/10.13106/jafeb.2020.vol7.no4.223
Krah, R. D. Y., & Mertens, G. (2020). Transparency in Local Governments: Patterns and Practices of Twenty-first Century. State and Local Government Review, 52(3), 200–213. https://doi.org/10.1177/0160323X20970245
Lestari, S., & Salomo, R. V. (2022). Implementasi Sistem Akuntabilitas Kinerja pada Pemerintah Daerah Di Indonesia : Sebuah Tinjauan Literatur. Jurnal MODERAT, 8(November), 798–808. https://doi.org/10.25157/moderat.v8i4.2854
MacKenzie, S. B., & Podsakoff, P. M. (2012). Common Method Bias in Marketing: Causes, Mechanisms, and Procedural Remedies. Journal of Retailing, 88(4), 542–555. https://doi.org/10.1016/j.jretai.2012.08.001
Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jurnal Riset Akuntansi dan Auditing" Goodwill", 8(2).
Mahdi, S. A. ., & Santoso, S. I. (2019). Pengaruh Pengetahuan Dewan tentang Anggaran terhadap Pengawasan Keuangan Daerah dengan Komitmen Organisasi, Partisipasi Masyarakat, Akuntabilitas Publik dan Transparansi Kebijakan Publik sebagai Variabel Moderating. Jurnal TRUST, 7(1), 11–23. https://doi.org/10.33387/jtrans.v7i1.5856
Medianti, L., Taufik, T., & Anggraini, L. (2018). Pengaruh Kompetensi Aparatur, Komitmen Organisasi, dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa (Studi empiris pada Desa-Desa Di Kabupaten Bintan). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 1(1), 1–13.
Mualifu, Guspul, A., & Hermawan. (2019). Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, dan Komitmen Organisasi Terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa (Studi Empiris pada Seluruh Desa di Kecamatan Mrebet Kabupaten Purbalingga). Journal of Economic, Business and Engineering, 1(1), 49–59. https://doi.org/10.32500/jebe.v1i1.875
Muraina, S. A., & Dandago, K. I. (2020). Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality. International Journal of Public Sector Management, 33(2/3), 323–338. https://doi.org/https://doi.org/10.1108/IJPSM-12-2018-0277
Nazaruddin, I., & Basuki, A. T. (2015). Analisis statistik dengan SPSS. Yogyakarta: Danisa Media.
Oktavia, W. T., & Aliyah, S. (2022). Analisis Faktor yang Mempengaruhi Penerapan Transparansi Pelaporan Keuangan Daerah. Among Makarti, 15(2), 215–232. https://doi.org/10.52353/ama.v15i2.322
Paranoan, N., & Totanan, C. (2018). Akuntabilitas Berbasis Karma. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 161–172. https://doi.org/10.24843/JIAB.2018.v13.i02.p09
Pebriani, N. N., Mareni, P. K., & Yuliastuti, I. A. N. (2021). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan. Jurnal Karma, 1(6), 87. https://doi.org/10.24269/iso.v3i2.291
pemda.lamandaukab.go.id. (2022). Transparansi Pengelolaan Anggaran Daerah. Kabupaten Lamandau. https://pemda.lamandaukab.go.id/transparansi-pengelolaan-anggaran-daerah/
Pina, V., Torres, L., & Royo, S. (2010). Is E-Government Leading To More Accountable and Transparent Local Governments? an Overall View. Financial Accountability and Management, 26(1), 3–20. https://doi.org/10.1111/j.1468-0408.2009.00488.x
Piotrowski, S. J., & Bertelli, A. (2010). Measuring municipal transparency. 14th IRSPM Conference, Bern, Switzerland, April.
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879.
portal.kotawaringinbaratkab.go.id. (2022). Transparansi Publish Dokumen. Pemerintahan Kabupaten Kotawaringin Barat. https://portal.kotawaringinbaratkab.go.id/id/Dokumen
Pradita, K. D., Hartono, A., & Mustoffa, A. F. (2019). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan. ISOQUANT: Jurnal Ekonomi, Manajemen Dan Akuntansi, 3(2), 87–100. https://doi.org/10.24269/iso.v3i2.291
Prihatin, L. J., & Ritonga, I. T. (2020). Analisis Transparansi Pengelolaan Keuangan Daerah Berbasis Website Pada Pemerintah Daerah di Kalimantan. Accounting and Business Information Systems Journal, 5(4), 12–26. https://doi.org/10.22146/abis.v5i4.59259
Rasmini, N. K., & Masdiantini, P. R. (2018). Fiscal Decentralization, Internal Control System, Accountability of Local Government and Audit Opinion. Jurnal Ilmiah Akuntansi Dan Bisnis, 123. https://doi.org/10.24843/jiab.2018.v13.i02.p06
Rinie, Pranata, V. M., & Rapina. (2019). Pengaruh Pengendalian Internal dan Komitmen Organisasi Terhadap Kualitas Pelaporan Keuangan (Survei pada Perusahaan Tekstil di Kota Bandung dan Sekitarnya). Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 1(1), 15–30. https://doi.org/10.28932/jafta.v1i1.1525
Sari, E. W. (2017). Pengaruh Sistem Pengendalian Intern, Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan dan Gaya Kepemimpinan terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah Kabupaten Indragiri Hulu. JOM Fekon, 4(1), 571–586.
Setyowati, I., & Yuliani, N. L. (2020). Anteseden Transparansi Laporan Keuangan Pemerintah Daerah. Business and Economics Conference in Utilization of Modern Technology.
Sofyani, H., Riyadh, H. A., & Fahlevi, H. (2020). Improving service quality, accountability and transparency of local government: The intervening role of information technology governance. Cogent Business & Management, 7(1), 1735690.
Styles, A. K., & Tennyson, M. (2007). The accessibility of financial reporting of US municipalities on the Internet. Journal of Public Budgeting, Accounting & Financial Management.
Sumartono, & Pasolo, M. R. (2019). The factors of financial report transparency in the regional government. Journal of Contemporary Accounting, 1(1), 11–25. https://doi.org/10.20885/jca.vol1.iss1.art2
Syamsul. (2020). Potret Transparansi Pengelolaan Keuangan Daerah (Tpkd) Di Indonesia. Media Riset Akuntansi, Auditing & Informasi, 20(2), 185–204. https://doi.org/10.25105/mraai.v20i2.7105
Syarmenda, M. A., Rasuli, M., & Diyanto, V. (2016). Pengaruh Akuntabilitas, Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmenmanajemen Terhadap Penerapantransparansi Pelaporankeuangan (Studi Empiris Pada Skpd Kabupaten Indragiri Hulu). Riau University.
Tehseen, S., Ramayah, T., & Sajilan, S. (2017). Testing and controlling for common method variance: A review of available methods. Journal of Management Sciences, 4(2), 142–168. https://doi.org/10.20547/jms.2014.1704202
Tywoniak, S., Rosqvist, T., Mardiasmo, D., & Kivits, R. (2009). Towards an Integrated Perspective on Fleet Asset Management: Engineering and Governance Considerations. Proceedings of the 3rd World Congress on Engineering Asset Management and Intelligent Maintenance Systems, 1553–1567.
Umaira, S., & Adnan. (2019). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Aceh Barat Daya). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 471–481. https://doi.org/10.24815/jimeka.v4i3.12580
Wibisono, C., Satriawan, B., & Khaddafi, M. (2023). The Effect of Accountability, Transparency of Financial Reporting and Quality of Accounting Information on The Level of Receiving Zakat Funds with Accestability as a Moderation Variable at Bazanas in Batam City. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 3(1), 189–207. https://doi.org/https://doi.org/10.54443/ijerlas.v3i1.598
Widyatama, A., Novita, L., & Diarespati, D. (2017). The Effect Of Competence And Internal Control System On Village Government Accountability In Managing Alokasi Dana Desa (Add). Berkala Akuntansi Dan Keuangan Indonesia, 2(2).
Wintari, K. A. T., & Suardana, K. A. (2018). Pengaruh Tekanan Eksternal, Pengendalian Internal, Ketidakpastian Lingkungan dan Komitmen Organisasi Pada Penerapan Transparansi Pelaporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 22(1), 747–774. https://doi.org/10.24843/EJA.2018.v22.i01.p27
Wirawan, R. C., Yuliani, N. L., & Purwantini, A. H. (2019). Anteseden Transparansi Laporan Keuangan Pemerintah Daerah (Studi Empiris pada OPD Pemerintah Daerah Kota Magelang). Wahana Riset Akuntansi, 7(2), 1551. https://doi.org/10.24036/wra.v7i2.106948
Published
2023-07-30
How to Cite
NAZARUDDIN, Ietje; RAHMANDANI, Yustisia Melasari; SIBUEA, Salsabila Putri Aryati.
Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 2, p. 276-291, july 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/99700>. Date accessed: 10 may 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i02.p06.
Issue
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
