Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan, dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Purwanto, Muhammad

Subject

HJ Public Finance 

Datestamp

2024-03-14 03:35:08 

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. 

File :
Muhammad Purwanto bab 1-3.pdf
Muhammad Purwanto Daftar Pustaka.pdf