Autor: |
Majid, Jamaluddin, Suwandi, Memen, Talaohu, Sanunggarah |
Předmět: |
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Zdroj: |
Journal of Namibian Studies; 2023 Supplement, Vol. 33, p84-102, 19p |
Abstrakt: |
This study aims to analyze the effect of the human development index and financial performance on accountability through transparency of the Indonesian government. The main theory used in this research is Institutional Theory, supported by Stakeholder Theory, and Agency Theory. A purposive sampling technique was used in this study, then the final sample was 330 from the number of provinces in Indonesia for the category Indonesian open budget transparency within 10 years, data was obtained by grouping through a method of Internet search from government websites and the Central Bureau of Statistics in Indonesia. Collected data were processed with the use of tool analysis descriptive quantitatively using the SEM method. The results of this study found that Human Development Index and General Allocation Fund had a significant effect, while Original Local Government Revenue did not have a significant effect on accountability through transparency, this research became a reference for further researchers, and as a reference material for provincial governments in determining policy. [ABSTRACT FROM AUTHOR] |
Databáze: |
Complementary Index |
Externí odkaz: |
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