PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

Authors

  • Yogi Isnanto
  • Suharno Suharno
  • Bambang Widarno

Keywords:

Clarity of budget targets, accounting controls, reporting systems, performance accountability of government agencies

Abstract

The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on the accountability of the performance of government agencies. This type of research was a survey of SKPD employees in Sukoharjo Regency. The sample of this study was 51 respondents consisting of the Head of Service, Head of Finance and Secretary. Data collection techniques using questionnaires and literature study. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that the clarity of budget targets, accounting controls and reporting systems positive significantly influences the performance accountability of government agencies in Sukoharjo Regency.

Downloads

PlumX Metrics

Published

2020-05-28

Issue

Vol. 15 (2019): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.