The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability

Authors

  • Muhammad Khairus Sholihin Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia
  • Endar Pituringsih Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia
  • Ni Ketut Surasni Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia

DOI:

https://doi.org/10.58258/jisip.v5i3.2146

Keywords:

Participatory Budget, Internal Control System, Ethical Behavior Of Leaders, Organizational Culture, Public Accountability

Abstract

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.

Downloads

Published

2021-07-11

Issue

Vol. 5 No. 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)

Section

Articles

License

Copyright Notice
Authors who publish with JISIP (Jurnal Ilmu Sosial dan Pendidikan) agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.