Pengaruh Good Governance, Standar Akuntansi Pemerintah, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Keuangan Dengan Komitmen Organisasi Sebagai Pemoderasi (Studi Pada Kabupaten Demak)

Purwati, Dwi (2012) Pengaruh Good Governance, Standar Akuntansi Pemerintah, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Keuangan Dengan Komitmen Organisasi Sebagai Pemoderasi (Studi Pada Kabupaten Demak). Other thesis, STIE Bank BPD Jateng.

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Abstract

Financial accountability is accountability of public institutions to use public funding be economically, efficiently, and effectively, as well compliance toward laws and regulations. Accountability is used as a control in the achievement of results and performance of government. The purpose of this study was to know the effect of good governance, accounting standards of government, and clarity of the budget target toward financial accountability with the organization commitment as moderating. Sampling method in this study using purposive sampling with samples of financial management officials in the Demak Regency. Analysis techniques used in this study is Moderated Regression Analysis (MRA) that is specific application of linear regression in which the regression equality contains elements of interaction. The test results show good governance, accounting standardsof government and clarity of budget targets has a positive effect toward financial accountability while the good governance, accounting standards of government and clarity of budget targets be moderated with organization commitment the results not significant so that moderating is not capable to strengthen the independent variable toward the dependent. Size of the goodness model of this study is 50.1%.

Item Type: Thesis (Other)
Uncontrolled Keywords: Good governance, Standar Akuntansi Pemerintah, Kejelasan Sasaran Anggaran, Komitmen Organisasi, Akuntabilitas Keuangan
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 19 Feb 2024 05:44
Last Modified: 19 Feb 2024 05:44
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1620

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