Pengaruh Akuntabilitas, Transparansi, Pengendalian Intern, Dan Sistem Informasi Akuntansi Terhadap Efektivitas Pengelolaan Anggaran Di Badan Pengelolaan Keuangan Dan Aset Daerah Kota Surabaya

Sabrina, Sabrina Nova Ashara (2025) Pengaruh Akuntabilitas, Transparansi, Pengendalian Intern, Dan Sistem Informasi Akuntansi Terhadap Efektivitas Pengelolaan Anggaran Di Badan Pengelolaan Keuangan Dan Aset Daerah Kota Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Pengelolaan keuangan daerah yang efektif menjadi salah satu indikator utama dalam mencapai tata kelola pemerintahan yang baik (good governance). Akuntabilitas, transparansi, pengendalian internal, dan sistem informasi akuntansi memiliki peran yang sangat penting untuk memastikan anggaran dikelola secara efisien, tepat sasaran, dan sesuai dengan ketentuan yang berlaku. Penelitian ini bertujuan untuk mengkaji pengaruh akuntabilitas, transparansi, pengendalian internal, dan sistem informasi akuntansi terhadap efektivitas pengelolaan anggaran di Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner yang disebarkan kepada pegawai BPKAD di Kota Surabaya. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 30. Hasil penelitian mengungkapkan bahwa akuntabilitas, transparansi, pengendalian internal, dan sistem informasi akuntansi secara signifikan memengaruhi efektivitas pengelolaan anggaran. Temuan ini diharapkan dapat menjadi referensi bagi pemerintah daerah dalam upaya meningkatkan kualitas pengelolaan keuangan daerah untuk mendukung terciptanya tata kelola pemerintahan yang baik.

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