FUNCTIONAL SUPERVISION AS A MODERATOR IN THE RELATIONSHIP BETWEEN PERFORMANCE AUDITING AND PUBLIC ACCOUNTABILITY

Abstract

Public Accountability is the government's responsibility to the public regarding the activities and activities for which it is responsible through the presentation of financial reports demanded by the public. Public Accountability plays an important role in public services. Performance Audits are useful for understanding the process of goal setting and local government performance. Meanwhile, functional supervision functions in conducting audits to achieve local government goals. This study aims to analyze the effect of Performance Audits on Public Accountability with Functional Supervision as a Moderating Variable. The method used is quantitative with a causal approach. The population is all Regional Apparatus Organizations (OPD) in Solok with a census sample. Data collection using questionnaires to the head of OPD and the head of the finance department. The data was processed using Smart-PLS 3.2.9 through the Structural Equation Model (SEM) technique. The results of the study it was found that functional supervision does not moderate Performance Audits on Public Accountability but Functional Supervision has a direct effect on Public Accountability. In addition, Performance Audit has no effect on Public Accountability because there is no follow-up of the results of the Performance Audit in the previous year in the Local Government. Meanwhile, the R-Square is 50.3%, meaning that Public Accountability is formed from Performance Audits and Functional Supervision. Functional supervision has an influence on Public Accountability, indicating that the higher the Functional Supervision, the higher the Public Accountability, such as by preparing for the examination, implementing and reporting and following up on the examination.