Pengaruh Akuntabilitas Publik, Transparansi Publik Dan Pengawasan Terhadap Pengelolaan Apbd Dengan Standar Akuntansi Pemerintahan Sebagai Variabel Moderator Pada Pemerintah Kota Pematangsiantar

This research aims to examine the influence of public accountability, public transparency, and simultaneous and partial control to the APBD management with the government accounting standard as a variable moderator whether it strengthens or weakens the relationship between the independent and the dependent variables. The sample of this research is the concerned officers relating to the APBD management at all departments in Pematangsiantar municipality with the total number 14 departments, each department consists of 4 financial management officers, so the total is 56 officers. The method of sampling is cencus method, where the population sampled is 48 officers. The data in this research is the primary data. Data were collected by using a questionnaire distributed directly to the respondents. The method of analysis used in multiple linear regression model and regression analysis o moderation. To tes the hypothesis simultaneously and partially, F-test and t-test the variabel moderation, the Absolud Difference Value test is used. The result of the research and the hypothesis test shows that simultaneously the variable of public accountability, public transparency and control significantly affect the APBD management. Partially public accountability significantly affect the APBD management. Public transparency and controlling had no significant relation to the management of APBD. The Absolute Diffrence Value test shows that the government accounting standard had no moderate the relationship between public accountability, public transparency, and control with the APBD management.