PENGARUH AUDIT INTERNAL DAN TRANSPARANSI KEUANGAN TERHADAP AKUNTABILITAS PUBLIK
DOI:
https://doi.org/10.31539/14r4hm55Keywords:
Audit Internal, Transparansi Keuangan, Akuntabilitas Publik, Sektor Publik.Abstract
Akuntabilitas publik merupakan prinsip penting dalam tata kelola sektor publik yang bertujuan untuk memastikan bahwa pengelolaan sumber daya dilakukan secara transparan dan bertanggung jawab kepada masyarakat. Namun, dalam praktiknya masih sering ditemukan berbagai permasalahan dalam pengelolaan keuangan yang dapat menurunkan tingkat kepercayaan publik terhadap lembaga pemerintah. Oleh karena itu, diperlukan sistem pengawasan yang efektif serta transparansi informasi untuk meningkatkan akuntabilitas publik. Penelitian ini bertujuan untuk menganalisis pengaruh audit internal dan transparansi keuangan terhadap akuntabilitas publik pada instansi sektor publik di Kota Jayapura. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 60 orang yang terlibat dalam pengelolaan keuangan. Data penelitian diperoleh melalui penyebaran kuesioner dan dianalisis menggunakan metode Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa audit internal dan transparansi keuangan berpengaruh positif dan signifikan terhadap akuntabilitas publik. Pelaksanaan audit internal yang efektif dapat memperkuat sistem pengawasan serta memastikan kepatuhan terhadap peraturan yang berlaku, sedangkan transparansi keuangan mendorong keterbukaan informasi sehingga masyarakat dapat memantau pengelolaan keuangan organisasi. Penelitian ini menunjukkan bahwa peningkatan kualitas audit internal dan transparansi pelaporan keuangan dapat menjadi strategi penting dalam meningkatkan akuntabilitas publik serta memperkuat tata kelola organisasi sektor publik.
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