The Impact of Public Sector Accounting Course on Students^ Awareness of the Importance of Transparency and Accountability in Public Financial Management
Putri Kemala Dewi Lubis (a), Revita Yuni (a), Khairani Alawiyah Matondang (b)

a) Economics Education Study Programme, Faculty of Economics, Universitas Negeri Medan, Indonesia
putrikemala[at]unimed.ac.id
b) Economics Study Programme, Faculty of Economics, Universitas Negeri Medan, Indonesia

Abstract

This study aims to analyse the effect of Public Sector Accounting courses on students^ awareness of the importance of transparency and accountability in public financial management. This study uses a quantitative approach with the Partial Least Square Structural Equation Modeling (PLS-SEM) method processed through SmartPLS 4 software. The sample consists of Faculty of Economics students who have taken Public Sector Accounting courses. The results showed that the Public Sector Accounting course had a positive and significant effect on accountability in public financial management (&#946- = 0.532- p < 0.01) as well as on students^ awareness of the importance of transparency (&#946- = 0.899- p < 0.001). However, the direct effect between awareness of transparency and accountability in public financial management was not statistically significant (&#946- = 0.316- p = 0.073). In addition, the mediating effect of awareness of the importance of transparency in the relationship between course and accountability was found to be positive, but at a significance of &#946- = 0.284- p = 0.077. This finding indicates that the Public Sector Accounting course curriculum contributes significantly to shaping students^ perceptions and attitudes towards more transparent and accountable public financial governance. The recommendation from this study is the need to strengthen ethical values and transparency practices in the learning process in order to increase students^ awareness and accountability as future public financial managers.

Keywords: Public sector accounting, transparency, accountability, student awareness, PLS-SEM

Topic: Economics, Social and Early childhood Education

Plain Format | Corresponding Author (Putri Kemala Dewi Lubis, SE., M.Si., Ak., CA)

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