Independence of Good Governance Moderated By Accounting Information System

Abstract

This study aims to analyze the independence of the implementation of good governance and examine the role of accounting information systems (SIA) as moderation variables in the relationship. This research method uses a quantitative approach with data collected through surveys on public sector organizations. The data was analyzed using moderation regression to see the influence of independence on good governance, as well as the extent to which accounting information systems moderated the relationship. The results show that independence has a significant positive effect on good governance, but the impact is stronger when SIA functions optimally in the organization. These findings indicate that the existence of an effective SIA can strengthen the application of the principle of independence, which ultimately supports the achievement of good governance. This research contributes to filling the literature gap on the influence of independence on good governance