PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen)

Authors

  • Resti Dwi Samsiyah Slamet Riyadi University
  • Suharno Suharno
  • Bambang Widarno

DOI:

https://doi.org/10.33061/jasti.v16i4.6235

Keywords:

goal budget clarity, accounting control, competence, and performance accontability of government agency

Abstract

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

Author Biography

Resti Dwi Samsiyah, Slamet Riyadi University

You'll when you believe - Man Jadda Wa Jada

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Published

2022-08-16