Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Al-Iqtishad
Hardi Hardi
University of Riau
Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY ON CAMPAIGN FUND COMPLIANCE WITH INTERNAL CONTROL AS A MODERATING Zakiah Fitri Salsabila Yulzam; Hardi Hardi; Meilda Wiguna
Jurnal Al-Iqtishad Vol. 21 No. 1 (2025): June 2025
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyses the impact of accountability and transparency on campaign finance reporting compliance, with the internal control system as a moderating variable, in Political Parties participating in Pekanbaru City Election. Using a quantitative approach with 102 respondents and PLS-based SEM analysis, the findings reveal that accountability and transparency significantly affect compliance. However, the internal control system does not moderate the effect of accountability and weakens the influence of transparency. The study underscores the need to strengthen internal control systems, enhance public trust, and improve regulatory frameworks and supervision to uphold democratic integrity.
Co-Authors Meilda Wiguna Zakiah Fitri Salsabila Yulzam