文章基本信息

标题：Effect of Compliance Regulation to Management of Legislative Election Campaign Funds on Transparency of Financial Statements
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作者：Supriyani ; Prayitno Basuki ; Endar Pituringsih 等
期刊名称：International Journal of Management Science and Business Administration
电子版ISSN：1849-5664
出版年度：2018
卷号：4
期号：2
页码：57-66
出版社：Inovatus Usluge Ltd.
摘要：This study aims to examine the determinants of campaign fund management of legislative election campaigns and implications for the transparency of financial statements. The sample consists of 12 (twelve) political parties participating in the 2014 election in East Lombok Regency. It used Structural Equation Model (SEM) approach with Partial Least Square (PLS) software. From the significant value, the hypothesis is accepted if the t-statistic value is higher than 1.67 at a significant level of 5%. Hence, the results showed that H1 for regulatory and H2 for accountability compliance has a positive effect on campaign fund management, and H3 for campaign fund management has a positive effect on the transparency of financial statements. Value T-Statistic H1 is 1.90, H2 is 6.69, and H3 is 6.74 has indicated that hypothesis is accepted.
关键词：Regulatory compliance; Financial accountability Campaign fund; Political party; Financial statement transparency