Haniatun Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2024 id Indonesia

Theses

EFFECT OF MANAGEMENT COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY AND STAKEHOLDER ENGAGEMENT ON ACCOUNTABILITY OF MANAGEMENT OF BOS FUNDS WITH TRANSPARENCY AS A MODERATING VARIABLE (Study on SMAN and SMKN in South Aceh Regency) By : Haniatun NPM : 1901203010030 Supervisor : 1. Dr. Islahuddin, M.Ec., Ak., C.A 2. Dr. Syukriy Abdullah, S.E., M.Si., Ak ABSTRACT This study aims to examine the effect of management competence, use of information technology, and stakeholder involvement on accountability for the management of School Operational Assistance (BOS) funds with transparency as a moderating variable. The population in this study were all SMAN and SMKN in South Aceh Regency, namely 38 schools consisting of 28 SMAN and 10 SMKN. The sampling technique of this research is a saturated sampling technique which is often called the census method. There are 4 questionnaires distributed for each school, so the number of questionnaires that will be distributed is 152 respondents. Respondents in this study were principals, treasurers, school committees and teachers. Sources of data in this study using primary data. The analytical method used is the interaction regression model or Moderate Regression Analysis (MRA). The results of this study indicate that the competence of managers, the use of information technology, stakeholder involvement, and transparency together affect the accountability of BOS fund management. Furthermore, the competence of managers has a positive effect on the accountability of BOS fund management. The use of information technology has a positive effect on the accountability of BOS fund management. Stakeholder involvement has a positive effect on the accountability of BOS fund management. Transparency has a positive effect on the accountability of BOS fund management. Then, transparency is able to moderate the relationship between the competence of managers and accountability for managing BOS funds. Transparency is able to moderate the relationship of stakeholder involvement to the accountability of BOS fund management. However, transparency is not able to moderate the relationship between the use of information technology and the accountability of BOS fund management at SMAN and SMKN in South Aceh Regency. Keywords: Management Competence, information technology, stakeholders, and accountability. FINANCIAL ACCOUNTING 657 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 124118 2024-07-03 09:07:45 2024-07-03 11:00:28 machine generated