CD Skripsi

Pengaruh Akuntabilitas Dan Transparansi Terhadap Kepatuhan Pelaporan Dana Kampanye Partai Politik Peserta Pemilu Dimoderasi Oleh Sistem Pengendalian Intern (Studi Empiris Pada Parpol Kota Pekanbaru Periode 2024)

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SUMMARY
Political party campaign fund reports are very important in elections, both to prevent misuse of funds and to maintain political stability. The government has regulated this through Law Number 7 Year 2017 and KPU Regulation Number 18 Year 2023, which requires political parties to record and report campaign funds in an accountable and transparent manner. Accountable reports reflect the ability of political parties to comply with regulations and account for any funds obtained and used during the campaign. A transparent campaign finance report is a report that has informative, openness and disclosure characteristics. However, unaccountable and less transparent reports are still often found, and often cause public distrust. In a preliminary study, it was found that there was still non-compliance in the campaign finance reports of political parties in Pekanbaru City for the 2024 period.
This study aims to analyse the effect of accountability and transparency on campaign finance reporting compliance moderated by the internal control system in Pekanbaru City political parties. This research was conducted in Pekanbaru City for the 2024 Election period, using a quantitative approach. The research population is all political parties participating in the Pekanbaru City election for the 2024 period registered with the General Election Commission (KPU). The sample of this study used purposive sampling technique involving 17 political parties with a total of 102 respondents. The data sources used were primary data with data collection methods using questionnaires and secondary data in the form of campaign finance report audit results. The analysis technique used is Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach.
The results of this study indicate that accountability has a significant effect on compliance with campaign finance reporting of political parties participating in the Pekanbaru City election for the 2024 period, transparency has a significant effect on compliance with campaign finance reporting of political parties participating in the Pekanbaru City election for the 2024 period. As for this study, it shows that the internal control system does not moderate or has not shown a role in increasing the influence of accountability on the compliance of campaign fund reporting of political parties participating in the Pekanbaru City election period 2024. The internal control system is a moderating variable that weakens the effect of transparency on the compliance of campaign finance reporting of political parties participating in the Pekanbaru City election period 2024.
Keywords : Accountability, Transparency, Compliance, Campaign Fund Reporting, Internal Control Systems

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2210247839

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2210247839

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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