{"id":"https://openalex.org/W4285358709","doi":"https://doi.org/10.35134/jbeupiyptk.v6i3.128","title":"Pengaruh Akuntabilitas, Transparansi, dan Pengawasan terhadap Kinerja Instansi Pemerintah dengan Pemanfaatan Accounting Information System sebagai Pemoderasi","display_name":"Pengaruh Akuntabilitas, Transparansi, dan Pengawasan terhadap Kinerja Instansi Pemerintah dengan Pemanfaatan Accounting Information System sebagai Pemoderasi","publication_year":2021,"publication_date":"2021-09-30","ids":{"openalex":"https://openalex.org/W4285358709","doi":"https://doi.org/10.35134/jbeupiyptk.v6i3.128"},"language":"id","primary_location":{"id":"doi:10.35134/jbeupiyptk.v6i3.128","doi":"https://doi.org/10.35134/jbeupiyptk.v6i3.128","is_oa":true,"landing_page_url":"https://doi.org/10.35134/jbeupiyptk.v6i3.128","pdf_url":"https://jbe-upiyptk.org/ojs/index.php/jbeupiyptk/article/download/128/87","source":{"id":"https://openalex.org/S4210212146","display_name":"Journal of Business and Economics (JBE) UPI YPTK","issn_l":"2502-6275","issn":["2502-6275","2527-3949"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3020390545","host_organization_name":"Universitas Putra Indonesia \"YPTK\"","host_organization_lineage":["https://openalex.org/I3020390545"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business and Economics (JBE) UPI YPTK","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jbe-upiyptk.org/ojs/index.php/jbeupiyptk/article/download/128/87","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113365676","display_name":"Ambarwati Ambarwati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3020390545","display_name":"Universitas Putra Indonesia \"YPTK\"","ror":"https://ror.org/04pqmjc38","country_code":"ID","type":"education","lineage":["https://openalex.org/I3020390545"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Ambarwati Ambarwati","raw_affiliation_strings":["Universitas Putra Indonesia YPTK Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Putra Indonesia YPTK Padang","institution_ids":["https://openalex.org/I3020390545"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5113365676"],"corresponding_institution_ids":["https://openalex.org/I3020390545"],"apc_list":null,"apc_paid":null,"fwci":1.8013,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.89757933,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"6","issue":"3","first_page":"88","last_page":"96"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.6460000276565552,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.6460000276565552,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.18799999356269836,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.07069999724626541,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.8650000095367432},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.996999979019165},{"id":"https://openalex.org/keywords/supervision","display_name":"supervision","score":0.8299999833106995},{"id":"https://openalex.org/keywords/government-agency-performance","display_name":"government agency performance","score":0.8659999966621399},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.8769999742507935},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9330000281333923},{"id":"https://openalex.org/keywords/public-sector-employment","display_name":"public sector employees","score":0.5730000138282776}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.5579363107681274},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5035125613212585},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3785566985607147},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3574785888195038},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.09396079182624817},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.07828935980796814}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35134/jbeupiyptk.v6i3.128","doi":"https://doi.org/10.35134/jbeupiyptk.v6i3.128","is_oa":true,"landing_page_url":"https://doi.org/10.35134/jbeupiyptk.v6i3.128","pdf_url":"https://jbe-upiyptk.org/ojs/index.php/jbeupiyptk/article/download/128/87","source":{"id":"https://openalex.org/S4210212146","display_name":"Journal of Business and Economics (JBE) UPI YPTK","issn_l":"2502-6275","issn":["2502-6275","2527-3949"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3020390545","host_organization_name":"Universitas Putra Indonesia \"YPTK\"","host_organization_lineage":["https://openalex.org/I3020390545"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business and Economics (JBE) UPI YPTK","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35134/jbeupiyptk.v6i3.128","doi":"https://doi.org/10.35134/jbeupiyptk.v6i3.128","is_oa":true,"landing_page_url":"https://doi.org/10.35134/jbeupiyptk.v6i3.128","pdf_url":"https://jbe-upiyptk.org/ojs/index.php/jbeupiyptk/article/download/128/87","source":{"id":"https://openalex.org/S4210212146","display_name":"Journal of Business and Economics (JBE) UPI YPTK","issn_l":"2502-6275","issn":["2502-6275","2527-3949"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3020390545","host_organization_name":"Universitas Putra Indonesia \"YPTK\"","host_organization_lineage":["https://openalex.org/I3020390545"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business and Economics (JBE) UPI YPTK","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.666700005531311,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"},{"score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4285358709.pdf","grobid_xml":"https://content.openalex.org/works/W4285358709.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W2791906478","https://openalex.org/W2795026049","https://openalex.org/W2894698851","https://openalex.org/W2921222343","https://openalex.org/W3011739157","https://openalex.org/W3033271017","https://openalex.org/W3085356548","https://openalex.org/W3090653631","https://openalex.org/W3097646706","https://openalex.org/W3113500026","https://openalex.org/W3132368999"],"related_works":["https://openalex.org/W3113500026","https://openalex.org/W7004965863","https://openalex.org/W7032862320","https://openalex.org/W7032809052","https://openalex.org/W7014136408","https://openalex.org/W7051746033","https://openalex.org/W2286909021","https://openalex.org/W4385284728","https://openalex.org/W3204763141","https://openalex.org/W2805141249"],"abstract_inverted_index":{"Penelitian":[0,22],"ini":[1,23,33,55,85],"bertujuan":[2],"untuk":[3],"menguji":[4],"pengaruh":[5],"akuntabilitas,":[6,124],"transparansi,":[7,125],"dan":[8,101,126],"pengawasan":[9,102],"terhadap":[10,96,105,128],"kinerja":[11,97,106,129],"instansi":[12,98,107,130],"pemerintah":[13],"dengan":[14,27,64,112],"pemanfaatan":[15,118],"accounting":[16,119],"information":[17,120],"system":[18,121],"sebagai":[19],"variabel":[20,110],"moderating.":[21],"merupakan":[24],"penelitian":[25,32,54,84,90],"kuantitatif":[26],"pendekatan":[28,113],"deskriptif.":[29],"Populasi":[30],"dalam":[31,53,83],"adalah":[34,56],"seluruh":[35],"pegawai":[36,57],"yang":[37,58,68],"bekerja":[38,59,72],"di":[39,41,52],"BPKAD":[40,61,77],"Kota":[42,62,78],"Padang.":[43],"Teknik":[44],"pengambilan":[45],"sampel":[46,82],"menggunakan":[47],"metode":[48],"purposive":[49],"sampling.":[50],"Sampel":[51],"pada":[60,76],"Padang":[63,79],"ketentuan":[65],"bahwa":[66,92,117],"responden":[67],"bersangkutan":[69],"minimal":[70],"telah":[71],"selama":[73],"satu":[74],"tahun":[75],"tersebut,":[80],"adapun":[81],"berjumlah":[86],"56":[87],"pegawai.":[88],"Hasil":[89],"menunjukkan":[91,116],"akuntabilitas":[93],"berpengaruh":[94,103],"negatif":[95],"pemerintah,":[99],"transparansi":[100],"positif":[104],"pemerintah.":[108,131],"Analisis":[109],"moderating":[111],"uji":[114],"interaksil":[115],"tidak":[122],"memoderasi":[123],"penggawasan":[127]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-07-14T00:00:00"}
