SARASWATI, AGNES EKA (2021) PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN PENEGAKAN GOOD GOVERMENT GOVERNANCE TERHADAP PENGENDALIAN PENYALAHGUNAAN ANGGARAN DAN DAMPAKNYA PADA AKUNTABILITAS PUBLIK (Studi pada Kementerian Hukum dan HAM – Direktorat Jenderal Imigrasi). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research begins with a phenomenon in which several government agencies have experienced an increase in corruption cases in budget absorption so that it does not reflect the existence of an effective implementation of good government governance. This study aims to examine and analyze the effect of implementing an internal control system and enforcing good government governance on the level of budget misuse control and its impact on public accountability. This research is a quantitative research. Collecting data using a questionnaire to 78 samples from a population of 196 employees in the Travel Document Management and Analysis Unit at the Directorate of Immigration Traffic. Data analysis using SmartPLS. The results showed that the internal control system and good government governance had a significant effect on the level of budget abuse control. In addition, the level of budget miuse control also has a significant effect on public accountability. Keywords: internal control systems, good government governance, budget misuse control and public accountability Penelitian ini diawali dengan adanya fenomena dimana beberapa lembaga pemerintah mengalami peningkatan kasus korupsi dalam penyerapan anggaran sehingga tidak mencerminkan adanya penerapan good government governance yang efektif. Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh penerapan sistem pengendalian internal dan penegakan good government governance terhadap tingkat pengendalian penyalahgunaan anggaran dan dampaknya pada akuntabilitas publik. Penelitian ini merupakan penelitian kuantitatif. Pengumpulan data menggunakan kuesioner kepada 78 orang sampel dari populasi sebanyak 196 orang pegawai dalam Satuan Kerja Pengelolaan dan Analisis Dokumen Perjalanan di Direktorat Lalu Lintas Keimigrasian. Analisis data menggunakan SmartPLS. Hasil penelitian menunjukkan sistem pengendalian internal dan good government governance berpengaruh signifikan terhadap tingkat pengendalian penyalahgunaan anggaran. Selain itu pengendalian penyalahgunaan anggaran juga berpengaruh signifikan terhadap akuntabilitas publik. Kata kunci: sistem pengendalian internal, good government governance, pengendalian penyalahgunaan anggaran dan akuntabilitas publik.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55518110009 |
| Uncontrolled Keywords: | sistem pengendalian internal, good government governance, pengendalian penyalahgunaan anggaran dan akuntabilitas publik. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 24 Oct 2023 01:58 |
| Last Modified: | 24 Oct 2023 01:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83123 |
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