ANALISIS AKUNTABILITAS DAN TRANSPARANSI ANGGARAN UNTUK MENINGKATKAN TATA KELOLA YANG BAIK PADA PERUSAHAAN PERTAMBANGAN

The objective of this study is to analyze the extent to which budget accountability and transparency contribute to supporting good corporate governance in mining companies, with a case study of PT. ABC in Central Sulawesi. Good corporate governance is a crucial foundation for ensuring sustainability and accountability, especially in the capital-intensive and high-risk mining sector. Discrepancies between budget plans and actual expenditures are caused by weaknesses in the accounting information system, bureaucratic constraints, and low human resource competencies. This study employs a triangulation method, an approach that combines multiple data collection techniques to obtain more valid and reliable results. The triangulation approach used in this study includes method triangulation, source triangulation, and data triangulation, based on the philosophy of post-positivism, applied to examine naturally occurring phenomena. The findings of this study reveal that PT. ABC faces challenges in achieving accuracy between budget planning and actual expenditure reporting, including operational variability, regulatory compliance, and market uncertainty. However, by strengthening internal control systems, providing continuous training, enhancing analytical capacity, and integrating information systems, the company can address these challenges and ensure that planned budgets align more closely with actual spending. With a comprehensive and structured approach, PT. ABC can improve the accuracy of budget planning and actual expenditure reporting, thereby supporting better operational and financial performance.