PENGARUH PARTISIPASI MASYARAKAT, AKUNTABILITAS DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (Studi Kasus Kabupaten Lampung Timur)

Rumbi, Riling and Chaniago, Indra (2025) PENGARUH PARTISIPASI MASYARAKAT, AKUNTABILITAS DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (Studi Kasus Kabupaten Lampung Timur). Skripsi thesis, Insititut Informatika & Bisnis Darmajaya.

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Abstract

This study attempts to prove in empirical, the influence of public participation (X1), accountability (X2), and public policy transparency (X3) on the quality of local government financial report (Y) with internal control system (Z) as moderation variable in East Lampung district. Population in this research is taken directly of the population employees in working units in East Lampung district, by using the purposive sampling method obtained samples from 70 employees who used as respondents. Methods of analysis in this study is the analysis of multiple linear regression analysis and moderation regression analysis. Analytical tools used in this research is the program SPSS Version 20. The result of this research prove that public participation, accountability, and public policy transparency have had a and significant on the quality of local government financial report in working units of East Lampung district. Then the internal control system cannot be moderating public participation, accountability and public policy transparency on financial report quality in working units of East Lampung district. And based on the results of the test, that public participation, accountability, public policy transparency and internal control system in simultaneous have had a significant on the quality of local government financial report in working units of East Lampung district.

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Riling Rumbi
Date Deposited: 18 Sep 2025 07:54
Last Modified: 18 Sep 2025 07:54
URI: http://repo.darmajaya.ac.id/id/eprint/22826

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