Pengaruh Implementasi E-Budgeting Terhadap Transparansi dan Akuntabilitas Keuangan Daerah di Pemerintah Kota Surabaya

Putririnda, Vanda Indhiaura (2020) Pengaruh Implementasi E-Budgeting Terhadap Transparansi dan Akuntabilitas Keuangan Daerah di Pemerintah Kota Surabaya. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine the effect of the implementation of e-budgeting on the transparency and accountability of regional finances in the City Government of Surabaya. The theory used to achieve the objectives of this research is stewardship theory. This research is included in quantitative research. The population in this study is all parts of the budget user or budget user authority and financial administration officials in 22 Surabaya City Government Offices, the sampling technique in this study uses a purposive sample technique. The sample in this study were all employees in the finance department with criteria echelon 3 and echelon 4 officials at the level of head of the field and head of sub-sectors and at least one year of work. The respondents in this study were 98 respondents. The research method uses surveys and tools to analyze data using SEM-PLS. Based on the results of the study it can be concluded that the implementation of e-Budgeting affects the transparency and accountability of regional finances in the City Government of Surabaya. Keywords: Implementation of E-Budgeting, Financial Transparency, Accountability

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: VANDA INDHIAURA PUTRIRINDA
Date Deposited: 06 Apr 2020 04:59
Last Modified: 06 Apr 2020 04:59
URI: http://eprints.perbanas.ac.id/id/eprint/6512

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