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Analisis Supermasi Hukum dan Akuntabilitas Terhadap Kinerja Keuangan Daerah

Author

Listed:
  • Faridani, Mutia Riska

    (Fakultas Ilmu Sosial dan Humaniora, Universitas IBBI, Medan, Indonesia)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh supermasi hukum dan akuntabilitas terhadap kinerja keuangan daerah Kabupaten Tanjung Jabung Timur. Dengan menggunakan pendekatan kuantitatif, data diperoleh dari 89 responden di 28 OPD melalui kuesioner. Analisis data dilakukan menggunakan SEM-PLS dengan aplikasi WarpPLS 7.0. Hasil penelitian menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap kinerja keuangan daerah, sedangkan supermasi hukum tidak memberikan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa peningkatan akuntabilitas dapat mendorong pengelolaan keuangan yang lebih baik, sementara implementasi supermasi hukum membutuhkan perhatian lebih. Studi ini memberikan implikasi penting dalam memperkuat tata kelola pemerintah melalui penerapan prinsip good governance yaitu supermasi hukum dan akuntabilitas.

Suggested Citation

  • Faridani, Mutia Riska, 2025. "Analisis Supermasi Hukum dan Akuntabilitas Terhadap Kinerja Keuangan Daerah," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 5(1), pages 71-80, January.
    • Handle: RePEc:ris:jbmaha:0014
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    More about this item

    Keywords

    Supermasi Hukum; Akuntabilitas; Kinerja Keuangan Daerah; Good Governance;
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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