ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH TERHADAP PENGELOLAAN APBD (Studi Persepsi Pengelola APBD SKPD Pemerintah Kota Padang)

Hari, Sriwijayanti (2016) ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH TERHADAP PENGELOLAAN APBD (Studi Persepsi Pengelola APBD SKPD Pemerintah Kota Padang). Masters thesis, Universitas Andalas.

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Abstract

THE EFFECT ANALYSIS OF TRANSPARENCY, ACCOUNTABILITY AND USE OF REGIONAL FINANCIAL ACCOUNTING INFORMATION SYSTEM ON MANAGEMENT APBD (The Perception Study of Management APBD at Padang City Government Office SKPD) By: Hari Sriwijayanti Under the Supervision of: Dr. Efa Yonnedi, SE, MPPM, Ph.D, Ak and Drs. Masrizal, M.Soc.Sc ABSTRACT This research has a purpose to examine hypothesis about the influence of accountability, transparency and use of regional financial accounting information systems on APBD Management. Research Samples are the officers of regional financial management that conduct APDB Management at all of Padang city Government SKPDs with a number of 16 entities. Technique used to examine sample is purposive sampling with a number of respondents that is 99 people. Data used for this research is primer data. Data are collected by using questionnaires that are divided directly to every respondent. The Analytical method used is simple linear regression model to examine hypothesis partially by T Test and Multiple linear regression to examine hypothesis simultaneously by F Test. The results of research show that the perceptions of officers have significant influence on APBD management included partially or simultaneously. From the results of research hope to Management APBD Officers are to improve transparency, accountability, and use of SIAKD to manage budget at Padang City Government Office SKPDs Key Word: Transparency, Accountability, Use of regional financial accountancy information system and APBD Management

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