Determinan Akuntabilitas Pengelolaan Keuangan Organisasi Non Laba Dengan Lingkungan Pengendalian Dan Pengawasan Internal Sebagai Variabel Moderasi

This study aims to examine the determinants of financial
management accountability in non-profit organizations. Utilizing
a quantitative methodology employing Partial Least Squares (PLS)
analysis, the study assessed 14 hypotheses, relying on coefficient
values and significance levels for hypothesis validation. While the
choice of analysis model and rationale behind its selection were
not explicitly elucidated, the study ensured rigor through pilot
testing of the questionnaire to establish validity and reliability.
From 140 distributed questionnaires, 87 were returned, and 79
met the inclusion criteria for analysis. The findings suggest a
significant positive influence of transparency, fund type, financial
statement presentation, and accessibility on financial
management accountability. Additionally, internal control factors
such as transparency, fund types, financial statement presentation,
accessibility, and internal supervision underscore the importance
of these elements in bolstering accountability. However, it is
noteworthy that the direct impact of the control environment on
financial management accountability was not observed within the
study's context. While the identification and operationalization of
the studied variables were not extensively detailed, it is
acknowledged that the relatively small sample size and the focus
solely on non-profit organizations in Indonesia may constrain the
generalizability of the findings. Nonetheless, this research
provides valuable insights into the factors influencing
accountability practices in NGO financial management, potentially
benefiting stakeholders and contributing to the existing literature
on financial management, particularly within the realm of non-
profit entities.