THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND ACCOUNTING INFORMATION SYSTEMS ON EFECTIVENESS OF BOS FUND MANAGEMENT ON BATAM STATE HIGH SCHOOL

Abstract

Schools are one of the public sector organizations engaged in the education sector that has played an important role in producing quality generations. The goal of national education is to train a young generation with personality, intelligence, and skill. This study analyzes the effect of accountability, transparency and accounting information systems on the effectiveness of Bos fund management. The research method is quantitative research using multiple regression analysis and hypothesis testing. The results of this study are accountability has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, transparency has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, Accounting Information Systems has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, and together accountability, transparency and accounting information systems have a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School.