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* Corresponding Author
Pengaruh Kepemimpinan dan Kapasitas Sumber Daya Manusia terhadap Kualitas Laporan Bantuan Operasional Sekolah Daerah dalam Mewujudkan Akuntabilitas:
https://doi.org/10.22146/abis.v12i2.96169 Esterlita H. Karundeng Karundeng(1*), Aviandi Okta Maulana(2)
(1) Master of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta
(2) Departement of Accounting, Faculty of Economics and Business, Universitas Gadajah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan dan kapasitas sumber daya manusia terhadap kualitas Laporan Bantuan Operasional Sekolah Daerah (BOSDA) di Kabupaten Sleman dalam mewujudkan akuntabilitas, dengan pengendalian internal dan tata kelola sebagai variabel mediasi. Penelitian ini menggunakan kuesioner dengan teknik pengumpulan data convenience sampling dan purposive sampling terhadap responden, dalam hal ini pengelola BOSDA, yaitu kepala sekolah dan bendahara BOSDA. Sebanyak 393 data dianalisis dengan menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa kepemimpinan dan kapasitas sumber daya manusia memiliki pengaruh yang signifikan terhadap kualitas laporan BOSDA di Kabupaten Sleman. Selanjutnya, pengendalian internal dan tata kelola secara signifikan memediasi pengaruh kepemimpinan terhadap kualitas laporan BOSDA di Kabupaten Sleman. Terakhir, kualitas laporan BOSDA memiliki pengaruh yang signifikan terhadap akuntabilitas. Penelitian ini dapat dimanfaatkan oleh pemerintah dan sekolah dalam membuat kebijakan pengelolaan dan pelaporan BOSDA, khususnya yang berhubungan dengan kepemimpinan, kapasitas sumber daya manusia, pengendalian internal dan tata kelola agar akuntabilitas dapat dicapai melalui terciptanya laporan BOSDA yang berkualitas.
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DOI: https://doi.org/10.22146/abis.v12i2.96169
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