PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen)
DOI:
https://doi.org/10.33061/jasti.v16i4.6235Keywords:
goal budget clarity, accounting control, competence, and performance accontability of government agencyAbstract
This research accomplished to analyze the influence of goal budget clarity,
accounting controls, and competence towards the performance accountability of
government institution Sragen agency. The types of data collected were in form of
quantitative. The source of the data used were primary data. The technique of
data sampling were purposive sampling. Samples were used as much 81
respondents to the head of agency and the financial section. How to collect data
by deploying questionnaires to the organization of the regional devices district of
Sragen. Based on the test result from the research obtained in conclusion that,
goal budget clarity influence has significant positive effect to performance
accountability of government instituation, accounting control has a significant
positive effect to performance accountability of government institution,
competence has a significant positive effect to performance accountability of
government institution Sragen agency
References
Carter, W.K,. (2009). Akuntansi Biaya (14th ed). Jakarta: Salemba Empat.
Cefrida, Mentari S, E. Nur, dan M. A Hasan. 2014. “Pengaruh Kejelasan Sasaran
Anggaran, Pengendalian Akuntansi, Penerapan Akuntansi Sektor Publik dan
Ketaatan Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi
Pemerintah Kota Pekanbaru.” Pekanbaru: Universitas Riau.
Fitriana R, N Hidayati, M. D Wardani. 2018. “Kejelasan Sasaran Anggaran,
Pengendalian Akuntansi, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja
Instansi Pemerintah Daerah Kabupaten Situbondo.” Universitas Islam Malang.
Jansen and W.H Meckling, 1976. Theory of the Frim: Managerial behavior,
agency and ownership structure, journal of financial Economic 3: 305-360.
Joglosemarnews diakses Oktober 2019 hingga juli 2020, Dapat nilai B,
Kabupaten Sragen raih SAKIP award 2019. Ungguli Solo dan Boyolali, tapi kalah
sama Wonogiri.
https://joglosemarnews.com/2019/02/dapat-nilai-b-kabupaten-sragen-raih-sakipaward-
-ungguli-solo-dan-boyolali-tapi-kalah-sama-wonogiri/?amp
Kenis. 1979. The Effect on Budgetary Goal 5 Characteristic on Manajgerial
Attitudes and Performance. Accounting Review October, pp. 707-721
LAN dan BPKP. 2001. Akuntabilitas dan Good Govermance. Jakarta.
Mardiasmo, 2002. Akuntabilitas Sektor Publik. Penerbit Andi, Yogyakarta.
Mondy, R.W. 2008. Manajeman Sumber Daya Manusia. Jilid 1 Edisi 10. Penerbit
Erlanga.
Pratama, R,. Agustin, H & Taqwa, S. (2019). “Pengaruh Pengendalian Akuntansi,
Sistem Pelaporan dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas
Kinerja Instansi Pemerintah. Jurnal Eksplorasi Akuntansi” 1 (1) Seri D, 429-444.
Sofyani, H. & Akbar R,. 2014. “Hubungan Faktor Teknis, Organisasional Dan
Karakteristik Individu Pegawai Pemda Terhadap Implementasi Sistem
Pengukuran Kinerja Di Pemerintah Daerah.” Tensis Program Pasca Sarjana
Universitas Gajah Mada.Yogyakarta.
Wardhana, Gede., N. Rasmini dan I. Astika, 2015. “Pengaruh Kompetensi pada
Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Sebagai
Variabel Moderasi.” E-Jurnal Ekonomi dan Bisnis Universitas Udayana.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Resti Dwi Samsiyah, Suharno Suharno, Bambang Widarno
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- 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.
- 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.
- 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.
