PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN, PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Putri Puspasari, Nadia
Subject
H Social Sciences (General)
Datestamp
2023-07-04 02:00:27
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.
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.
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