Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Vol. 9 No. 1 (2024): Keberlanjutan

The effect of good school governance on school education quality: The moderating role of BOS fund effectiveness: Pengaruh good school governance terhadap kualitas pendidikan di tingkat sekolah: Peran moderasi efektivitas pengelolaan dana BOS

I Gusti Ayu Eka Suryanthi (Universitas Pendidikan Ganesha)
Anantawikrama Tungga Atmadja (Universitas Pendidikan Ganesha)
I Gusti Ayu Purnamawati (Universitas Pendidikan Ganesha)



Article Info

Publish Date
05 Aug 2024

Abstract

This research examines the influence of good school governance (GSG) on school education quality by using the effectiveness of managing School Operational Assistance (BOS) funds as a mediator variable. The samples in this research were 283 internal and external stakeholders of State Vocational High School (SMKN) 1 Tabanan, Bali. These samples were obtained using the stratified random sampling method. The data analysis method used is path analysis. Hypothesis testing that has a direct effect uses the t-test from the ordinary least square (OLS) regression coefficient results. This research uses the Sobel test to test the hypothesis of the role of mediation or indirect effect. This research proved that accountability and transparency directly affect the quality of school education, but school committee supervision does not. The influence of school committee supervision on the quality of school education is indirect, namely through the mediating role of the effectiveness of BOS fund management. Apart from that, the effectiveness of BOS fund management can also mediate the indirect influence of accountability and transparency on the quality of school education Abstrak Penelitian ini berupaya menelaah pengaruh implementasi good school governance (GSG) terhadap mutu pendidikan dengan menggunakan efektivitas pengelolaan dana Bantuan Operasional Sekolah (BOS) sebagai variabel meditor. Sampel dalam penelitian ini adalah stakeholders internal dan eksternal Sekolah Menengah Kejuruan Negeri (SMKN) 1 Tabanan Provinsi Bali yang sebanyak 283. Sampel-sampel tersebut didapatkan dengan metode stratified random sampling. Metode analisis data yang digunakan adalah analisis jalur (path analysis). Pengujian hipotesis yang bersifat pengaruh langsung (direct effect) menggunakan uji t dari hasil koefisien regresi ordinary least square (OLS). Sementara untuk menguji hipotesis peran mediasi atau pengaruh tidak langsung (indirect effect), penelitian ini menggunakan uji Sobel. Penelitian ini berhasil membuktikan bahwa akutanbilitas dan transparansi berpengaruh secara langsung terhadap mutu pendidikan sekolah, tetapi pengawasan komite sekolah tidak. Pengaruh pengawasan komite sekolah terhadap mutu pendidikan sekolah bersifat tidak langsung, yaitu melalui peran mediasi efektivitas pengelolaan dana BOS. Selain itu, efektivitas pengelolaan dana BOS juga dapat memediasi pengaruh tidak langsung akuntabilitas dan transparansi terhadap mutu pendidikan sekolah

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Journal Info

Abbrev

keberlanjutan

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited ...