PERAN MEDIASI TRANSPARANSI DAN AKUNTABILITAS DALAM HUBUNGAN ANTARA KUALITAS LAPORAN KEUANGAN DAN KINERJA KEUANGAN DIREKTORAT JENDERAL PAJAK REPUBLIK INDONESIA

TRI AMELIYANINGSIH, . PERAN MEDIASI TRANSPARANSI DAN AKUNTABILITAS DALAM HUBUNGAN ANTARA KUALITAS LAPORAN KEUANGAN DAN KINERJA KEUANGAN DIREKTORAT JENDERAL PAJAK REPUBLIK INDONESIA. The Mediating Role of Transparency and Accountability in the Relationship Between Financial Reporting Quality and Financial Performance at the Directorate General of Taxes of the Republic of Indonesia. (Submitted)

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Abstract

Sebagai pengelola keuangan negara, kinerja keuangan Direktorat Jenderal Pajak Republik Indonesia (DJP RI) menjadi aspek krusial dalam mencapai efektivitas tata kelola fiskal dan peningkatan partisipasi publik. Kinerja tersebut bukan hanya dilihat berdasarkan capaian penerimaan negara, melainkan sejauh mana pelaporan keuangan mendukung transparansi dan akuntabilitas dan menjadi bahan evaluasi dalam pengambilan kebijakan dalam tata kelola pemerintahan yang baik. Penelitian ini bertujuan untuk mengetahui hubungan kualitas laporan keuangan dan kinerja keuangan DJP RI yang dimediasi oleh transparansi dan akuntabilitas. Penelitian ini menerapkan pendekatan kuantitatif korelasional dengan teknik pengumpulan data melalui kuesioner tertutup kepada auditor Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) sebagai pihak yang kompeten dalam menilai laporan keuangan instansi publik. Analisis pengujian mengunakan model penelitian Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak Smart Partial Least Square (SmartPLS). Penelitian menghasilkan temuan bahwa terdapat pengaruh positif dan signifikan kualitas laporan keuangan terhadap kinerja keuangan DJP RI secara langsung maupun dimediasi oleh akuntabilitas. Sementara, jalur mediasi oleh transparansi tidak terbukti signifikan pada hubungan tersebut. Penelitian ini dilakukan hanya mengenai kinerja keuangan DJP RI dan tidak memperhitungkan variabel lain yang mungkin berhubungan dengan kinerja keuangan badan publik. ***** As the institution responsible for managing state finances, the financial performance of the Directorate General of Taxes of the Republic of Indonesia (DJP RI) represents a crucial aspect in achieving effective fiscal governance and enhancing public participation. Such performance is not merely assessed through the realization of state revenue but also through the extent to which financial reporting supports transparency and accountability, serving as a basis for policy evaluation within the framework of good public governance. This study aims to examine the relationship between financial reporting quality and the financial performance of DJP RI, with transparency and accountability serving as mediating variables. A quantitative correlational approach was applied, with data collected through structured questionnaires distributed to auditors of the Audit Board of the Republic of Indonesia (BPK RI), who act as an independent and competent authority in evaluating the financial statements of public institutions. Data analysis employed the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique using SmartPLS software. The findings reveal that financial reporting quality has a positive and significant effect on the financial performance of DJP RI, both directly and when mediated by accountability. However, the mediating effect of transparency on this relationship was not found to be significant. This study focuses solely on the financial performance of DJP RI and does not account for other variables that may be associated with the financial performance of public sector organization.

Item Type:	Article
Additional Information:	1). Adam Zakaria, M.Ak., Ph.D 2). Dr. Indra Pahala, M.Si.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Negara Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S2 Akuntansi
Depositing User:	Tri Ameliyaningsih .
Date Deposited:	30 Jan 2026 04:28
Last Modified:	30 Jan 2026 04:28
URI:	http://repository.unj.ac.id/id/eprint/64151

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