THE IMPACT OF INFORMATION TECHNOLOGY, BUDGET PARTICIPATION, COMPLIANCE WITH REGULATIONS, AND ACCESSIBILITY TO BUDGET GOAL COMMITMENTS THROUGH BUDGET ACCOUNTABILITY AND PARTICIPATION MODERATED BY TRUSTWORTHY SUPERVISORY BEHAVIOR
This research aims to examine the effects of information technology, budget participation, regulatory compliance, and accessibility on budget goal commitments, with budget accountability and participation moderated by trustworthy supervisory behavior, focusing on village governments in Berau Regency, East Kalimantan. Using a quantitative approach, primary data was collected via interviews and questionnaires from 254 respondents across 100 villages, sampled from a population of 698. Data analysis was conducted using Partial Least Square (PLS) based Structural Equation Modelling (SEM) with SmartPLS software. The results indicate that while information technology and budget participation have minimal influence on budget goal commitments, regulatory compliance, accessibility, budget accountability, and transparency significantly impact budget goal commitments. However, trustworthy supervisory behavior does not moderate these commitments. Policymakers should emphasize that achieving budget objectives relies on responsible commitment, strengthened by confidence in budget regulation, ensuring village budgets are used efficiently and resources are prioritized effectively.
Information Technology, Budget Participation, Regulatory Compliance, Accessibility, Budget Goal Commitments, Accountability, Budget Transparency, and Trustworthy Supervisory Behavior.