Purwanto, Muhammad (2024) Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan, dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Other thesis, STIE BANK BPD JATENG.
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Abstract
This research aims to examine the influence of Clarity of Budget Targets, Reporting Systems, Accounting Controls on Performance Accountability of Government Agencies in the City of Semarang. The population in this study were 16 sub-district agencies in Semarang City. The sample used in this research was 41 respondents. The selected respondents were heads of finance sub-divisions and finance staff. Data analysis was carried out using partial least squares (PLS) smartPLS analysis tool with the Structural Equation Modeling (SEM) method. The results of this research show that clarity of budget targets and reporting systems have a positive and significant effect on performance accountability of government agencies, while accounting controls have no effect on performance accountability of government agencies.
| 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 16 Instansi Kecamatan di Kota Semarang. Sampel yang digunakan dalam penelitian ini adalah 41 responden. Responden terpilih adalah kepala subbagian keuangan dan staff keuangan. Analisis data dilakukan menggunakan partial least square (PLS) alat analisis smartPLS dengan metode Structural Equation Modeling (SEM). Hasil penelitian ini menunjukan bahwa kejelasan sasaran anggaran dan sistem pelaporan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah, sedangkan pengendalian akuntansi tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah |
| Uncontrolled Keywords: | Kejelasan sasaran anggaran, sistem pelaporan, pengendalian akuntansi, akuntabilitas kinerja instansi pemerintah |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 14 Mar 2024 03:35 |
| Last Modified: | 14 Mar 2024 03:35 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1875 |
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