PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Kasus Pada Kantor BPKAD Kota Palopo)

Ashari, Yuni PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Kasus Pada Kantor BPKAD Kota Palopo). PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Kasus Pada Kantor BPKAD Kota Palopo).

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Abstract

This study aims to determine the effect of accounting controls, reporting systems, and clarity of budget targets on the performance accountability of government agencies. This research was carried out at BPKAD Palopo City. This research is a research with a quantitative approach. The data used is primary data. Respondents in this study were all employees at the Palopo City BPKAD office who were directly involved in regional financial management, namely the head of the BPKAD, secretariat, budget and treasury fields, regional assets and accounting. Determination of the sample in this study using simple random sampling method with 53 respondents. The data collection method is a survey using a questionnaire that is distributed to respondents. Data measurement scale with Likert scale. Analysis of the influence of variables using multiple linear regression analysis method. The results of this study indicate the effect of accounting control, reporting systems, clarity of budget targets has a significant and positive effect on the performance accountability of government agencies. Keywords: accounting control, reporting system, clarity of budget targets and accountability of government agencies' work.

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