Pengaruh Akuntabilitas, Transparansi, Efisiensi dan Prinsip Keadilan pada Pengelolaan Anggaran Pendapatan dan Belanja Sekolah (APBS) terhadap Partisipasi Pihak Internal Sekolah (Studi Kasus Pada SDN Putat Jaya 1/377 Surabaya)

Tiana, Is (2020) Pengaruh Akuntabilitas, Transparansi, Efisiensi dan Prinsip Keadilan pada Pengelolaan Anggaran Pendapatan dan Belanja Sekolah (APBS) terhadap Partisipasi Pihak Internal Sekolah (Studi Kasus Pada SDN Putat Jaya 1/377 Surabaya). Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, transparansi, efisiensi dan prinsip keadilan pada pengelolaan Anggaran Pendapatan dan Belanja Sekolah (APBS) terhadap partisipasi pihak internal sekolah. Data yang digunakan dalam penelitian ini adalah metode kuantitatif dimana pengumpulan data menggunakan penyebaran kuesioner. Variabel yang digunakan akuntabilitas, transparansi, efisiensi dan prinsip keadilan sebagai variabel bebas dan pihak internal sekolah sebagai variabel terikat. Penelitian ini menggunakan teknik sampling jenuh dalam pengumpulan data. Total sampel dalam penelitian ini sebanyak 35 sampel. Responden pada penelitian ini adalah pihak internal seskolah di SDN Putat Jaya 1/377 Surabaya. Data dalam penelitian diolah menggunakan analisis regresi linier berganda dengan SPSS 17.0. Hasil penelitian menunjukan bahwa hipotesis kesatu, kedua dan ketiga diterima, sedangkan hipotesis keempat ditolak. Hasil analisis menunjukan bahwa akuntabilitas, transparansi dan efisiensi berpengaruh signifikan terhadap partisipasi pihak internal sekolah sedangkan prinsip keadilan tidak berpegaruh signifikan terhadap partisipasi pihak internal sekolah. Oleh karena itu sekolah diharapkan dapat melaksanakan prinsip-prinsip dalam pengelolaan anggaran.Kata Kata Kunci: Akuntabilitas, trranpransi, efisiensi, prinsip keadilan, partisipasi pihak internal sekolah ABSTRACT This research aims to determine the effect of accountability, transparency, efficiency and the principle of justice in the management of the School Revenue and Expenditure Budget (APBS) on the participation of school internal parties. The data used in this study is a quantitative method in which data collection uses questionnaires. The variables used are accountability, transparency, efficiency and the principle of fairness as the independent variable and the internal party of the school as the dependent variable. This study uses a saturated sampling technique in data collection. The total sample in this study were 35 samples. Respondents in this study were internal school students at SDN Putat Jaya 1/377 Surabaya. Data in this study were processed using multiple linear regression analysis with SPSS 17.0. The results showed that the first, second and third hypotheses were accepted, while the fourth hypothesis was rejected. The analysis shows that accountability, transparency and efficiency have a significant effect on the participation of school internal parties, while the principle of justice does not have a significant effect on the participation of school internal parties. Therefore schools are expected to be able to implement the principles in budget management. Keywords: Accountability, transparency, efficiency, principles of justice, and internal school participation.

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: Kata Kunci: Akuntabilitas, trranpransi, efisiensi, prinsip keadilan, partisipasi pihak internal sekolah Keywords: Accountability, transparency, efficiency, principles of justice, and internal school participation
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Istiana .
Date Deposited: 12 Feb 2020 02:28
Last Modified: 12 Feb 2020 02:28
URI: http://erepository.uwks.ac.id/id/eprint/5712

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