Good Governance Sebagai Prediktor Kualitas Laporan Keuangan Pada Komisi Pemilihan Umum Daerah Sumatera Utara Dengan Perubahan Budaya Sebagai Variabel Moderasi

Abstract

This study aims to determine and analyze how the influence of the principles of good governance, namely transparency, accountability and public participation on the quality of financial reports at Regional Election Commissions throughout North Sumatra Province. In addition, this study also aims to find out whether cultural change can be used as a moderating variable in the research model. This research uses a mixed methods approach, namely a combination of quantitative and qualitative methods. The population used in this study were all North Sumatra KPUD at the regional level in North Sumatra, totaling 33 agencies. From each of these samples, 5 people were selected who were financial management officials. While the sources used in this research are KPU Commissioners, political parties and the community, totaling 11 people. The data analysis technique used in this study consists of two types of techniques (mixed method), namely the PLS-SEM method for quantitative analysis and NVivo software assistance for qualitative analysis. The results in this study indicate that transparency and accountability as part of good governance are partially proven to have a positive and significant effect on the quality of financial statements. While public participation has no effect on the quality of financial statements. Other results in this study indicate that cultural change is able to strengthen the influence of transparency and accountability on the quality of financial statements. Meanwhile, cultural change is not able to strengthen the influence of public participation on the quality of financial statements.