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This is a Quantitative Study study.

September 27, 2025Open Access

The Effect of Accountability and Transparency on Campaign Fund Compliance With Internal Control as a Moderating

Key Points

Accountability and transparency significantly enhance campaign finance compliance in political parties.
While accountability strengthens compliance, the internal control system weakens the effect of transparency.
Analysis involved 102 respondents using PLS-based SEM to evaluate the relationships between variables.
Strengthening internal controls is crucial to improve public trust and uphold democratic integrity.

Abstract

This study analyses the impact of accountability and transparency on campaign finance reporting compliance, with the internal control system as a moderating variable, in Political Parties participating in Pekanbaru City Election. Using a quantitative approach with 102 respondents and PLS-based SEM analysis, the findings reveal that accountability and transparency significantly affect compliance. However, the internal control system does not moderate the effect of accountability and weakens the influence of transparency. The study underscores the need to strengthen internal control systems, enhance public trust, and improve regulatory frameworks and supervision to uphold democratic integrity.

The Effect of Accountability and Transparency on Campaign Fund Compliance With Internal Control as a Moderating

Key Points

Abstract

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