Overbudgeting Costs, Monitoring Budget Realization Against Disclosure With Human Resource Effectiveness as a Moderator
DOI:
https://doi.org/10.36636/dialektika.v11i2.9201Kata Kunci:
overbudgeting biaya, monitoring realisasi anggaran, pengungkapan laporan keuangan, efektivitas sumber daya manusia, akuntabilitas publikAbstrak
Penelitian ini bertujuan untuk menganalisis pengaruh overbudgeting biaya dan monitoring realisasi anggaran terhadap pengungkapan laporan keuangan dengan efektivitas sumber daya manusia sebagai variabel pemoderasi. Pertanyaan penelitian difokuskan pada apakah overbudgeting biaya dan monitoring realisasi anggaran memengaruhi tingkat pengungkapan, serta apakah efektivitas sumber daya manusia mampu memperkuat hubungan tersebut. Metode penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner terhadap 176 aparatur sipil negara (ASN) pada pemerintah kota dan kabupaten di Provinsi Sumatera Selatan. Data dianalisis menggunakan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa overbudgeting biaya dan monitoring realisasi anggaran berpengaruh signifikan terhadap pengungkapan laporan keuangan. Selain itu, efektivitas sumber daya manusia terbukti memoderasi hubungan tersebut secara positif. Penelitian ini memberikan dampak praktis berupa rekomendasi peningkatan kualitas pengelolaan anggaran dan pengungkapan laporan keuangan melalui penguatan kompetensi ASN.
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