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All Journal Jurnal Akuntansi dan Pajak
Selvi Puspitasari
ITB AAS INDONESIA
Economics, Econometrics & Finance Social Sciences

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Pengaruh Akuntabilitas, Transparansi Sekolah dan Pengelolaan Keuangan Dana Bantuan Operasional Sekolah Terhadap Partisipasi Orang Tua Siswa Suhesti Ningsih; Selvi Puspitasari; Abdul Haris Romdhoni
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.2978

Abstract

This study aims to determine the effect of accountability, transparency and financial management of BOS funds on the participation of parents of students in SD Negeri 1 Bendan, Banyudono Regency. The research population was 193 parents of SD Negeri 1 Bendan students. The research sample was selected using stratified random sampling method and then obtained a sample of 103 people. The research method is explanatory quantitative, namely research that will explain the relationship between variables that affect the researcher's hypothesis. The data collection method used a linkert scale questionnaire. The results showed that accountability, transparency and management of BOS funds had an effect on parental participation, this was evidenced by the F test which had a significance value of 0.000 0.05. The coefficient of determination of 0.738 means that accountability, transparency, and financial management of BOS funds have an influence of 73.80% on the participation of parents of students. While the remaining 26.20% is influenced by other variables not examined in this study.
Co-Authors Abdul Haris Romdhoni Ningsih, Suhesti