عنوان مقاله :
نقش ميانجيگري حكمراني خوب در رابطه كارايي مديريت و پاسخگويي
عنوان به زبان ديگر :
The role of good governance mediation in the relationship of management efficiency and accountability
پديد آورندگان :
Zirman, Zirman Department of Accounting - Faculty of Economics and Business - University of Riau, Indonesia , Oktari, Vera Department of Accounting - Faculty of Economics and Business - University of Riau, Indonesia
كليدواژه :
Integrity System , Apparatus Competence , Budget Participation , Performance Accountability
چكيده فارسي :
فاقد چكيده فارسي
چكيده لاتين :
This study examined the effect of good governance in mediating the relationship between
system integrity, internal control system, and leadership on government accountability. The
research plan will be carried out at the Riau Provincial Government and the West Sumatra
Provincial Government with data collection techniques using questionnaires. Several criteria
determine the determination of the sample. The data used are primary data obtained from
questionnaires filled out by respondents. Data analysis will be carried out with quantitative
data analysis. While the data is processed using Partial Least Square (PLS). The data analysis
method in this study uses a structural equation model (SEM). The research data analysis will
be carried out in descriptive statistical analysis, statistical analysis, model measurement (outer
model), Partial Least Square (PLS) structural equation analysis, and hypothesis testing. The
results of this study indicate that the integrity system can improve performance accountability
in an organization. Meanwhile, the competence of the apparatus, budgetary participation, and
the use of IT cannot affect performance accountability. This study also found that good
governance cannot be a reinforcing factor in linking the independent variable to the dependent
variable.
عنوان نشريه :
مطالعات نوين كاربردي در مديريت، اقتصاد و حسابداري