E-PROCUREMENT MEMODERASI PENGARUH STRATEGI TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENYERAPAN ANGGARAN PENGADAAN BARANG/JASA DI NUSA TENGGARA BARAT | Zendy

Febriyanti Amol | Zendy

Open Access

E-PROCUREMENT MEMODERASI PENGARUH STRATEGI TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENYERAPAN ANGGARAN PENGADAAN BARANG/JASA DI NUSA TENGGARA BARAT

Author(s) -

Febriyanti Amol

Publication year - 2021

Publication title -

journal of management small and medium enterprises (smes)

Language(s) - English

Resource type - Journals

eISSN - 2723-469X

pISSN - 2502-2385

DOI - 10.35508/jom.v14i1.3907

Subject(s) - procurement , accountability , purchasing , business , population , business administration , regression analysis , transparency (behavior) , sample (material) , marketing , political science , statistics , chemistry , medicine , mathematics , environmental health , chromatography , law

The objective of this reaserch is to know and analyze impact of e-procurement on transparancy and accountability strategies for the budget absrorption of goods/services in NTB. The population and sample in this study is the users from all instance in NTB that using e-procurement (specifically e-purchasing based on e-catalogue). In this study did not use samples because all participants became respondents, 30 respondents. The analysis technique is using Multiple Regression Model - Moderated Regression Analysis. The results is the strategy of transparency and accountability has no significant on the absorption of goods/services procurement budgets in NTB. Not only that, E-procurement also can not moderate the transparancy and accountability strategy for the budget absrorption of goods/services in NTB. Keywords: Electronic Procurement, Transparancy, Accountability, Budget Absorption of Goods/Sevices

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