Published: 2018-08-20

ANALISIS DAMPAK AUDIT SEKTOR PUBLIK TERHADAP AKUNTABILITAS PUBLIK PEMERINTAH PROVINSI ACEH

DOI: 10.35870/jemsi.v4i2.306

Zainuddin Zainuddin, Mahdi Mahdi
  • Zainuddin Zainuddin: Dosen Program Studi Akuntansi Fak. Ekonomi Univ. Serambi Mekkah , Indonesia
  • Mahdi Mahdi: Dosen Program Studi Akuntansi Fak. Ekonomi Univ. Serambi Mekkah , Indonesia
Issue Cover

Downloads

Article Metrics
Share:

Abstract

Penelitian ini merupakan studi empiris tentang pengaruh audit sektor publik terhadap akuntabilitas publik pemerintah daerah (studi pada kantor Sekretariat Daerah Aceh). Tujuan penelitian adalah untuk mengetahui pengaruh audit sektor publik terhadap akuntabilitas publik pada pemerintah Aceh. Populasi penelitian adalah seluruh Pejabat Pengelolaan Keuangan yang terdiri dari Kepala Bagian, Kepala Sub Bagian dan Bendaharawan pada Sekretariat Daerah Aceh yang berjumlah sebanyak 134 orang, dan sampel penelitian sebanyak 57 orang. Pengumpulan data dilakukan dengan membagikan lembaran pernyataan (kuesioner) yang telah dipersiapkan. Hasil penelitian didapat audit sektor publik berpengaruh positif dan signifikan terhadap akuntabilitas publik pada pemerintah Aceh yang diwakili oleh Sekretariat Daerah Aceh dengan nilai signifikansi 0,000 atau lebih kecil dari 0,05. R= 0,509 menjelaskan hubungan audit sektor publik dengan akuntabilitas publik adalah positif dan relatif kuat. R2=0,259 menjelaskan peran audit sektor publik dalam mempengaruhi akuntabilitas publik masih kurang dominan atau kurang dari 0,50, sehingga masih banyak faktor lainnya yang ikut berperan.

Keywords

audit sektor publik ; akuntabilitas publik dan pemerintah Aceh

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Zainuddin, Z., & Mahdi, M. (2018). ANALISIS DAMPAK AUDIT SEKTOR PUBLIK TERHADAP AKUNTABILITAS PUBLIK PEMERINTAH PROVINSI ACEH. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 4(2), 20-29. https://doi.org/10.35870/jemsi.v4i2.306
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 4 No. 2 (2018)

  • Section: Articles

  • Published: %750 %e, %2018

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies

No author biographies available.

References

No references available.

License & Copyright

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Similar Articles

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)