OPTIMALISASI TATA KELOLA DANA KETAHANAN PANGAN MELALUI PENDEKATAN AKUNTANSI KEPERILAKUAN: KAJIAN AKUNTABILITAS DAN TEKANAN SOSIAL

Abstract

This study aims to examine the influence of accountability and social pressure on the management of food security funds, by investigating the Locus of Control as a moderation variable. The behavioral accounting approach is used to answer the vulnerability of fraudulent practices in the midst of the large allocation of government funds. This quantitative research uses a causal-explanatory design through the distribution of questionnaires to fund management officials in Makassar, Pare-Pare, and Palopo cities selected by purposive sampling technique. Data analysis was carried out using the SEM-PLS method. The results showed that accountability and Locus of Control partially had a positive and significant effect on the management of food security funds, while social pressure had a negative but insignificant effect. Furthermore, the Locus of Control has not been shown to moderate the relationship between accountability and social pressure on the governance of the fund. In conclusion, the transparent management of public sector funds is determined by the robustness of the absolute structural control system and the resilience of the moral autonomy of the apparatus, where an established accountability system is able to bind the compliance of all apparatus without depending on their personality orientation