@thesis{thesis,
		author={MM  Sunardi},
		title ={DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH DENGAN E-TRANSPARANSI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH DAERAH KOTA SALATIGA},
		year={2023},
		url={http://eprints.stiebankbpdjateng.ac.id/1134/},
		abstract={The purpose of this research is to determine the effect of human resource competence, utilization of information technology, internal control system, and compliance with regulations on the performance accountability of government agencies (AKIP) with e-transparency as a moderating variable in the local government of Salatiga City. The population and sample of the research are civil servants who handle planning and finance in all OPDs in Salatiga City. The sample was determined based on the saturated sampling technique with 256 respondents. Data was collected using a questionnaire using the Likert scale. The analysis method used is structural equation analysis (SEM) using SmartPLS Version 3 (Partial Least Square). The results show that human resource competence, utilization of information technology, internal control system, and compliance with regulations have a positive and significant effect on AKIP. E-transparency acts as a moderating variable from the effect of human resource competence, internal control system, and compliance with regulations on AKIP. However, e-transparency does not act as a moderating variable from the effect of the utilization of information technology on AKIP.}
		}