Putri Puspasari, Nadia (2023) PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN, PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH. Other thesis, STIE Bank BPD Jateng.
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Abstract
This study aims to examine the effect of Budget Goal Clarity, Reporting System, Accounting Control on Government Agency Performance Accountability in Semarang City. The population in this study were 51 Regional Apparatus Organizations in Semarang City. The sample used in this study was 70 respondents. The selected respondents were the head of the finance subdivision and the finance staff. Data analysis was performed using multiple linear regression analysis. The results of this study indicate that the reporting system and accounting control have a positive and significant effect on the accountability of government agency performance, while the clarity of budget targets has no effect on the accountability of government agency performance.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan, Pengendalian Akuntansi terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kota Semarang. Populasi dalam penelitian ini adalah 51 Organisasi Perangkat Daerah di Kota Semarang. Sampel yang digunakan dalam penelitian ini adalah 70 responden. Responden terpilih adalah kepala subbagian keuangan dan staff keuangan. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa sistem pelaporan dan pengendalian akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah, sedangkan kejelasan sasaran anggaran tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. |
| Uncontrolled Keywords: | clarity of budget objectives,reporting system, accounting control, performance accountability of government agencies |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 04 Jul 2023 02:00 |
| Last Modified: | 04 Jul 2023 02:00 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1068 |
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