ANALISIS AKUNTABILITAS KINERJA KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN KARANGANYAR

Authors

  • Ria Darmayanti, Y. Djoko Suseno & Suprihatmi Sri Wardiningsih

Abstract

The study aims to analyze the influence of budget participation,
budgettargetclarity, accounting control, reporting system, decentralisation,
functional supervision and organisation culture to ward the local
govermentsfinancial performanceaccountability of Karanganyar.Testing
hypothesis in this research use the regressionanalysis with ttest, Ftest and
determinationcoeficient (R2). The population in this study is the structural
employees of regional work unit in Karanganyar. The sampling method is
multistage sampling. The study contains 22 regional work units as a sample.
The result of this research are budget participation is not influencing the
financial performance accountability, budget targets clarity is giving
significant influence to the financial performance accountability,the
accounting control is giving significant influence to the financial performance
accountability, the reporting system is not influencing the financial
performance accountability, desentralisation is not influencing the financial
performance accountability, functional supervisionis giving significant
influence to the financial performance accountability and organisation culture
is giving significant influence to the financial performance accountability.
Keywords: financial performance accountability, budget participation,
budget target clarity, accounting control, reporting system,
decentralisation, functional supervision, organisation culture

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Published

2017-09-14

How to Cite

Suprihatmi Sri Wardiningsih, R. D. Y. D. S. &. (2017). ANALISIS AKUNTABILITAS KINERJA KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN KARANGANYAR. JAMASADA: JOURNAL OF HUMAN RESOURCE MANAGEMENT, 11(1). Retrieved from https://ejurnal.unisri.ac.id/index.php/Manajemen/article/view/1599

Issue

Vol. 11 No. 1 (2017): Manajemen Sumber Daya Manusia

Section

Artikel

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