Jurnal Ilmiah Akuntansi dan Bisnis
Vol 17 No 1 (2022)

How Performance Mediate the Effects of Participation and Control Environment on Transparency

Sri Rahayu (Universitas Jambi)
Yudi Yudi (Universitas Jambi, Indonesia)
Rahayu Rahayu (Universitas Jambi, Indonesia)
Salman Jumaili (Universitas Jambi, Indonesia)



Article Info

Publish Date
22 Jan 2022

Abstract

This study examines the effect of participation and the internal environment on transparency with performance as a mediator. PLS 3.0 was used to analyze the research data. We were collecting data using a questionnaire. The research respondents were principals, teachers, and employees of public elementary schools. The number of respondents was as many as three participants. The results showed that participation and control environment had a positive effect on performance. Performance has a positive impact on transparency. Performance can mediate the effect of participation and control environment on transparency. Schools and local governments can use performance measurement with educational scorecards to assess school performance. School performance is evaluated comprehensively, not only from the management of academic activities. Schools must pay attention to financial management performance as well. School transparency must also be considered to increase the trust of all stakeholders. Keywords: educational scorecard, school, stakeholders, academic, finance

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...