Determinan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Nonlaba (Studi Empiris pada LSM di Indonesia)

Yuanita, Evi (2021) Determinan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Nonlaba (Studi Empiris pada LSM di Indonesia). Jurnal thesis, STIE YKPN.

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Abstract

Non-Governmental Organizations (NGOs) are non-profit organizations whose main source of revenue comes from donations. Donors’s funding is highly dependent on the accountability of NGO financial management. NGO financial management accountability is the NGO's obligation to manage the resources, make reports that explain all organizational actions related to budgeting and activity plans, organizational arrangements, control and manages of fund to all stakeholders according to laws and regulations. This study analyze the effect of transparency, types of restricted funds, internal control systems, accessibility of financial statements and presentation of financial statements on the accountability of NGO financial management based on stewardship theory and legitimacy theory. Research sample are 120 respondents from 97 NGOs in Indonesia, selected using a purposive sampling technique. Data collected through questionnaires and distributed to finance, administrative and financial staff, accounting, cashiers, NGO finance managers. Analysis of data using the IBM SPSS 25 and using multiple regression analysis. The results of this study indicate that transparency, types of restricted funds, and internal control system have a positive effect on the accountability of NGO financial management, accessibility of financial reports has a negative effect, and the presentation of financial statements has no effect on the accountability of NGO financial management.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number YUA D 473/2021
Uncontrolled Keywords: Transparency, types of restricted funds, internal control systems, accessibility of financial reports, presentation of financial statements, accountability for NGO financial management, stewardship theory, legitimacy theory.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
AKUNTANSI > Akuntansi Sektor Publik
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Sari Dewi
Date Deposited: 12 May 2022 03:47
Last Modified: 12 May 2022 03:47
URI: http://repository.stieykpn.ac.id/id/eprint/1933

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