Main Article Content

Intan Nisa Azhar Indra Maulana Siti Isma Sari Lubis


Transparansi dan akuntabilitas sangat erat kaitannya, transparansi harus menghasilkan akuntabilitas. Penelitian ini bertujuan untuk menguji pengaruh transparansi dan akuntabilitas terhadap pengelolaan sumber daya manusia di Universitas Sebelas Maret Surakarta baik secara bersama-sama maupun secara individu. Transparansi dan akuntabilitas adalah bidang penelitian yang semakin menonjol yang menawarkan wawasan berharga untuk studi organisasi. Populasi dalam penelitian ini adalah seluruh pegawai, pegawai, dan pendidik UNS sebanyak 3.467 dengan jumlah responden yang terdiri dari 359 pegawai, pegawai, dan tenaga pendidik. Data yang digunakan adalah data primer yang dikumpulkan dari responden melalui angket, uji data dengan uji validitas, uji reliabilitas dan uji hipotesis. Analisis data dengan metode analisis yang digunakan adalah regresi linier berganda. Temuan ini mempertanyakan pengaruh upaya terbaru untuk memperkenalkan transparansi yang lebih besar ke dalam proses pengelolaan sumber daya manusia di UNS.

Article Details

How to Cite


Bebbington, J., & Larrinaga, C. (2014). Accounting and Sustainable Development: An exploration. Accounting, Organizations and Society 39 (6): 395–413. doi: 10.1016/j.aos.2014.01.003
Biermann, F., Abbott, K., Andresen, S., Bäckstrand, K., Bernstein, S., Betsill, M. M., Bulkeley, H. (2012). Navigating the anthropocene: improving earth system governance. Science 335 (6074): 1306–1307. doi:10.1126/science.1217255
Billig, Michael (1995). Banal Nationalism. London: Sage.
Canadian Comprehensive Auditing Foundation (1996), Accountability, Performance Reporting, Comprehensive Audit - An Integrated Perspective, CCAF, Ottawa.
Cho, B., Ryoo, S. Y., & Kim, K. K. (2017). Interorganizational dependence, information transparency in interorganizational information systems, and supply chain performance. European Journal of Information Systems 26, 2: 185-205.
Christopher, H. (2006). Transparency in Historical Perspective, in C. Hood and D. Heald (eds.), Transparency: The Key to Better Governance? Proceedings of the British Academy 135, Oxford, 3–24.
Christopher, H. (2007). What happens when transparency meets blame-avoidance?, Public Management Review, 9:2, 191–210.
Funnell, W. (1994), ``Independence and the State Auditor in Britain: a constitutional keystone or a case of reified imagery?'', Abacus, Vol. 30 No. 2, pp. 175-95.
Garaika, H., (2018). The effects of good university governance and organizational culture toward lecturer performance and its influence on private universities performance in the city of lampung. European Journal of Business and Management ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online) Vol.10, No.21
Garrick, D. E., Hall, J. W., Dobson, A., Damania, R., Grafton, R. Q., Hope, R., Hepburn, C., 2017. Valuing Water for Sustainable Development. Science 358 (6366): 1003–1005. doi: 10.1126/science.aao4942
Gilbert, G.R., & Parhizgari, A.M. (2000). Organizational effectiveness indicators to support service quality.Managing Service Quality, 10(1), 46–52.doi: 10. 1108 / 09604520010307030
Hall, A. T., Frink, D. D., Ferris, G., Hochwarter, W., Kacmar, C., Bowen, M. (2003). Accountability in human resources management. In Schriesheim, Neider, C. A. L., (Eds.). New directions in human resource management (pp. 29-63). Greenwich, CT: Information Age.
Hays, S. W., Sowa, J. E. (2006). A broader look at the “accountability” movement some grim realities in State Civil Service Systems. Review of Public Personnel Administration, 26, 102-117.
Heald, D. A. (2006). Varieties of Transparency, in Christopher Hood and David A. Heald (eds.), Transparency: The Key to Better Governance? Proceedings of the British Academy 135. Oxford: Oxford University Press 2006, 25–43.
Hosseini, M., Shahri, A., Phalp, K., & Ali, R. (2018). Four reference models for transparency requirements in information systems. Requirements Engineering 23, 2: 251-275.
Lin, S. P., Chan, Y.H. & Tsai, M.C. (2009), A transformation function corresponding to IPA and gap analysis, Total Quality Management and Business Excellence, Vol. 20 No. 8, pp. 829-846.
Leape, L. L., (1994). Error in medicine. Jama 272, 23: 1851-1857.
Maani, K. E., & Cavana, R.Y. (2000). Systems Thinking and Modelling: Understanding Change and Complexity, Prentice Hall, Auckland.
McLellan, J.G. (2009). New challenges in public sector governance. Key Issues Applied Corporate Governance, September, 2009, 466-470.
Mouritsen, J., Larsen, H.T., & Bukh, P.N.D., (2001). Intellectual capital and the 'capable' firm: narrating, visualizing and numbering for managing knowledge. Accounting, Organizations andSociety, 26, 735-762.
Myint, U. (2000). Corruption: Causes, consequences and cures. Asia Pacific Development Journal, 7(2), 33-58.
Normanton, E.L. (1966). The Accountability and Audit of Governments, Manchester University Press, Manchester.
Oguz, E. (2010), “The relationship between the leadership style of the school administrators and the organizational citizenship behaviors of teachers”, Procedia – Social and Behavioral Science, Vol. 9, pp. 1188-1193.
Pankaj, M. M., (2008) Role of Voluntary Disclosure and Transparen CY in Financial Reporting, Corporate Financial Reporting Chang ing Scenario, ICFAI University Press.
Park, J.W., Robertson, R. and Wu, C.L. (2006), “Modeling the impact of airline service quality and marketing variables on passengers’ future behavioral intentions”, Transportation Planning and Technology, Vol. 29 No. 5, pp. 359-381.
Pearl Pu, Li Chen, and Rong Hu. 2011. A user-centric evaluation framework for recommender systems. In Proceedings of the fifth ACM con ference on Recommender systems, 157-164.
Perry, J. L. (2010). A strategic agenda for public human resource management research. Review of Public Personnel Administration, 30, 20-43.
Phang, S. N. (2008). Decentralization or Recentralization? Trends in local government in Malaysia.Commonwealth Journal of Local Governance, 1, 126-132.
Raharjo, K., Djalil, M. A., Syahputra, H., Muslim, B., & Adam, M. (2019). Dimensions of identity strength and organizational citizenship behavior (OCB) in establishing good university governance and performance of religious ideology-based higher educations. Journal of Applied Research in Higher Education. Doi : 10. 1108/jarhe-07-2018-0115
Rodsutti, M.C. & Swierczek, F.W. (2002). Leadership and organizational effectiveness in multinational enterprises in Southeast Asia.Leadership and Organizational DevelopmenT Journal, 23(5), 250-259.
Romzek, B. S., Dubnick, M. J. (1987). Accountability in the public sector: Lessons from the challenger tragedy. Public Administration Review, 47, 227-238.
Senge, P. (1990). The Fifth Discipline: The Art & Practice of the Learning Organization, Doubleday Currency, New York.
Siddiquee, N. A. (2008). Service delivery innovations and governance: The Malaysian experience. Journal of Transforming Government: People, Process and Policy, 2(3), 194-213. doi: 10.1108/17506160810902194
Steffen, W., Richardson, K., Rockström, J., Cornell, S. E., Fetzer, I., Bennett, E. M., Biggs, R. (2015). Planetary Boundaries: Guiding Human Development on a Changing Planet. Science 347 (6223): 1–10. doi: 10.1126/science.1259855
Swearingen, K., & Sinha, R. (2002). Interaction design for recommender systems. In Designing Interactive Systems, vol. 6, no. 12, 312- 334.
Tintarev, N., & Masthoff, J. (2007). A survey of explanations in recommender systems. In 2007 IEEE 23rd international conference on data engineering workshop, 801-810.
Unerman, J., & O’Dwyer, B. (2010). The Relevance and Utility of Leading Accounting Research. Accessed.
Vermeeren, B., Kuipers, B., Steijn, B. (2014). Does leadership style make a difference? Linking HRM, job satisfaction, and organizational performance. Review of Public Personnel Administration, 34, 174-195.
Vishwanath, T., & Kaufmann, D. (1999). Towards transparency in finance and governance, Working Papers of the World Bank.
Zhu, K. (2002). Information transparency in electronic marketplaces: Why data transparency may hinder the adoption of B2B exchanges. Electronic markets 12, 2: 92-99.