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THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY ON CAMPAIGN FUND COMPLIANCE WITH INTERNAL CONTROL AS A MODERATING


 
Dublin Core PKP Metadata Items Metadata for this Document
 
1. Title Title of document THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY ON CAMPAIGN FUND COMPLIANCE WITH INTERNAL CONTROL AS A MODERATING
 
2. Creator Author's name, affiliation, country Zakiah Fitri Salsabila Yulzam; University Riau; Indonesia
 
2. Creator Author's name, affiliation, country Hardi Hardi; University of Riau; Indonesia
 
2. Creator Author's name, affiliation, country Meilda Wiguna; University of Riau; Indonesia
 
3. Subject Discipline(s)
 
3. Subject Keyword(s) Accountability, Campaign Fund Reporting, Internal Control System, Transparenc
 
4. Description Abstract

This study analyses the impact of accountability and transparency on campaign finance reporting compliance, with the internal control system as a moderating variable, in Political Parties participating in Pekanbaru City Election. Using a quantitative approach with 102 respondents and PLS-based SEM analysis, the findings reveal that accountability and transparency significantly affect compliance. However, the internal control system does not moderate the effect of accountability and weakens the influence of transparency. The study underscores the need to strengthen internal control systems, enhance public trust, and improve regulatory frameworks and supervision to uphold democratic integrity.
 
5. Publisher Organizing agency, location Economic and Science Faculty of Islamic State University
 
6. Contributor Sponsor(s) University Riau
 
7. Date (YYYY-MM-DD) 30-06-2025
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type
 
9. Format File format PDF
 
10. Identifier Uniform Resource Identifier https://ejournal.uin-suska.ac.id/index.php/al-iqtishad/article/view/35505
 
10. Identifier Digital Object Identifier (DOI) http://dx.doi.org/10.24014/jiq.v21i1.35505
 
11. Source Title; vol., no. (year) Jurnal Al-Iqtishad; Vol 21, No 1 (2025): June 2025
 
12. Language English=en en
 
13. Relation Supp. Files
 
14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
15. Rights Copyright and permissions Copyright (c) 2025 Jurnal Al-Iqtishad