Authors:

A.A Sagung Ary Nur Arista, I Wayan Suartana

Abstract:

“This study was to determine the effect of accountability and transparency in the budget with the understanding of the performance of government accounting standards as a moderating variable. The theory used in this research that is agency theory. Research was conducted on the local work unit Denpasar. The study sample as many as 33 SKPD and determined by total sampling method. The data collection was conducted by questionnaire. Data analysis techniques used the Multiple Linear Regression and Moderated Regression Analysis (MRA). The results of this study indicate Accountability and transparency positive effect on the performance of the budget. The study also showed that the understanding of the possibilities of government accounting standards weaken the influence of accountability on budget performance. While the test results moderation understanding of government accounting standards with transparency show an understanding of government accounting standards strengthen the effect of transparency on budget performance.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-23809

Published

2016-11-10

How To Cite

ARISTA, A.A Sagung Ary Nur; SUARTANA, I Wayan. PEMAHAMAN ATAS SAP SEBAGAI PEMODERASI PENGARUH AKUNTABILITAS DAN TRANSPARANSI PADA KINERJA ANGGARAN SKPD KOTA DENPASAR.E-Jurnal Akuntansi, [S.l.], v. 17, n. 2, p. 1667-1699, nov. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-23809. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 17 No 2 (2016)

Section

Articles

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