PENGARUH AKUNTABILITAS DAN TRANSPARANSI PELAPORAN PERTANGGUNGJAWABAN KEUANGAN TERHADAP PENGELOLAAN ANGGARAN DANA BOS

Abstract

This research aimed to examine the effect of accountability and transparency of financial reporting accountability
on School Operational Assistance (BOS). The research location was at SMPN Satu Atap Wae Ratun. Moreover,
the research was quantitative. The data used were both primary and secondary. whilw the primary data were
collected througj questionnaires which were distributed to respondents. Meanwhile, the secondary data were in
the form of documents, such as BOS distribution notes and also its expenditure notess. Furthermore, the data
collection technique used purposive sampling. Additionally, the data analysis technique used multiple linear
regression with SPSS. The research result concluded that (1) Accountability affected BOS funds management.It
meant, with the accountability; school could be considered fulfilled responsibility for the management. Thus, the
school could improvestudents' parents' trust,society, and government. (2) Transparency of finance accountability
reporting did not affect BOS fund management. This meant the implementation was not transparent anymore for
society from its policy process, plan, implementation, and supervision. Additionally, it was not easy to access for
everyone who needed the information.