?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+VALUE+FOR+MONEY%2C+KOMPETENSI+SDM+DAN%0D%0ATRANSPARANSI+TERHADAP+AKUNTABILITAS+PENGELOLAAN%0D%0AKEUANGAN+DAERAH+DENGAN+SISTEM+PENGENDALIAN+INTERNAL%0D%0A%0D%0ASEBAGAI+VARIABEL+MODERASI&rft.creator=FADEL+MIROJD+MUHAMMAD%2C+1741031041&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+value+for+money%2C+kompetensi%0D%0Asumber+daya+manusia+dan+transparansi+terhadap+akuntabilitas+pengelolaan+keuangan%0D%0Adaerah+dengan+sistem+pengendalian+internal+sebagai+variabel+moderasi+pada+organisasi%0D%0Aperangkat+daerah+pemerintahan+Kota+Bandar+Lampung.+Jenis+penelitian+yang%0D%0Adigunakan+adalah+penelitian+asosiatif.+Data+yang+digunakan+dalam+penelitian+ini+adalah%0D%0Adata+primer+dan+data+sekunder.+Populasi+dalam+penelitian+ini+adalah+sebanyak+81%0D%0Aresponden.+Teknik+pengumpulan+data+menggunakan+metode+wawancara%2C+observasi+dan%0D%0Akuesioner.+Metode+analisis+data+yang+digunakan+dalam+penelitian+ini+adalah+analisis%0D%0Akuantitatif+dan+analisis+kualitatif.+Hasil+penelitian+menunjukan+bahwa%2C+(1)+value+for%0D%0Amoney%2C+kompetensi+sumber+daya+manusia+dan+transparansi+secara+bersama+positif+dan%0D%0Asignifikan+memengaruhi+akuntabilitas+pengelolaan+keuangan+daerah.+(2)+value+for%0D%0Amoney+dan+kompetensi+sumber+daya+manusia+secara+parsial+berpengaruh+positif+dan%0D%0Asignifikan+memengaruhi+akuntabilitas+pengelolaan+keuangan+daerah.+(3)+sistem%0D%0Apengendalian+internal+memoderasi+pengaruh+value+for+money+terhadap+akuntabilitas%0D%0Apengelolaan+keuangan+daerah.%0D%0A%0D%0AKata+Kunci%3A+value+for+money%2C+kompetensi%2C+transparansi%2C+pengendalian%2C%0D%0Aakuntabilitas+This+study+aims+to+determine+the+effect+of+value+for+money%2C+human+resource+competence%2C%0D%0Aand+transparency+on+the+accountability+of+regional+financial+management+with+an%0D%0Ainternal+control+system+as+a+moderating+variable+in+the+regional+government%0D%0Aorganization+of+Bandar+Lampung+City.+The+type+of+research+used+is+associative%0D%0Aresearch.+The+data+used+in+this+study+are+primary+data+and+secondary+data.+The%0D%0Apopulation+in+this+study+was+81+respondents.+Data+collection+techniques+using%0D%0Ainterviews%2C+observation%2C+and+questionnaires.+The+data+analysis+method+used+in+this%0D%0Aresearch+is+a+quantitative+analysis+and+qualitative+analysis.+The+results+of+the+study%0D%0Ashow+that+(1)+value+for+money%2C+human+resource+competence%2C+and+transparency+jointly%0D%0Apositively+and+significantly+affect+the+accountability+of+regional+financial+management.%0D%0A(2)+value+for+money+and+human+resource+competence+partially+have+a+positive+and%0D%0Asignificant+effect+on+the+accountability+of+regional+financial+management.+(3)+the%0D%0Ainternal+control+system+moderates+the+effect+of+value+for+money+on+regional+financial%0D%0Amanagement+accountability.%0D%0A%0D%0AKeywords%3A+value+for+money%2C+competence%2C+transparency%2C+control%2C+accountability&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61078%2F1%2FABSTRAK%2520-%2520Fadel%2520Mirojd%2520Muhammad.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61078%2F2%2FSKRIPSI%2520FULL%2520-%2520Fadel%2520Mirojd%2520Muhammad.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61078%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Fadel%2520Mirojd%2520Muhammad.pdf&rft.identifier=++FADEL+MIROJD+MUHAMMAD%2C+1741031041++(2021)+PENGARUH+VALUE+FOR+MONEY%2C+KOMPETENSI+SDM+DAN+TRANSPARANSI+TERHADAP+AKUNTABILITAS+PENGELOLAAN+KEUANGAN+DAERAH+DENGAN+SISTEM+PENGENDALIAN+INTERNAL+SEBAGAI+VARIABEL+MODERASI.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F61078%2F