PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, KUALITAS LAPORAN KEUANGAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KOTA PALOPO

Saidiman, Rosiana PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, KUALITAS LAPORAN KEUANGAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KOTA PALOPO. PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, KUALITAS LAPORAN KEUANGAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KOTA PALOPO. (Submitted)

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Abstract

The purpose of this study was to determine the effect of the application of the local government accounting system, the quality of financial reports, and the clarity of budget targets on the accountability of the Palopo City government's performance. The population in this study was BPKAD Palopo City. This research is a research with a quantitative approach. The data used is primary data. The sample in this study were 37 respondents, the sampling technique used was sampling technique. The instrument in this study was using a questionnaire and analyzed by using a validity test, reliability test, classical assumption test, multiple linear analysis test, and hypothesis testing using the Statistical Packages For Social Science (SPSS) program. The results of this study indicate that the variables of Local Government Accounting System Implementation (X1), Quality of Financial Reports (X2), and Clarity of Budget Targets (X3) have a positive and significant impact on Government Performance Accountability (Y). This is indicated by the results obtained from the partial test for the X1 variable with a value of 1.885 > 1.320 and with a significance of 0.008 < 0.05, the X2 variable with a value of 2.532 > 1.320 with a significance of 0.006 < 0.05, and the X3 variable with a value of 3.629 > 1.320 with a significance of 0.009 < 0.05. It means, if the implementation of regional government accounting systems, quality of financial reports, and clarity of budget targets increases, it can increase the accountability of government performance. Keywords: implementation of regional government accounting systems, quality of financial reports, and clarity of budget targets, and accountability of government performance.

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