PEMAHAMAN ATAS SAP SEBAGAI PEMODERASI PENGARUH AKUNTABILITAS DAN TRANSPARANSI PADA KINERJA ANGGARAN SKPD KOTA DENPASAR
ABSTRACT: This study was to
determine the effect of accountability and transparency in the budget with the
understanding of the performance of government accounting standards as a
moderating variable. The theory used in this research that is agency theory.
Research was conducted on the local work unit Denpasar. The study sample as
many as 33 SKPD and determined by total sampling method. The data collection
was conducted by questionnaire. Data analysis techniques used the Multiple
Linear Regression and Moderated Regression Analysis (MRA). The results of this
study indicate Accountability and transparency positive effect on the
performance of the budget. The study also showed that the understanding of the
possibilities of government accounting standards weaken the influence of
accountability on budget performance. While the test results moderation
understanding of government accounting standards with transparency show an
understanding of government accounting standards strengthen the effect of
transparency on budget performance.
Penulis: A.A Sagung Ary Nur
Arista, I Wayan Suartana
Kode Jurnal: jpakuntansidd160067
