PENGARUH KETEPATAN SASARAN ANGGARAN, SISTEM PENGENDALIAN MANAJERIAL SEKTOR PUBLIK DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA
| Main Authors: | Paramitha, Ida Ayu Made Dwiki, ., Gayatri |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2016
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/21661 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/21661/15421 |
Daftar Isi:
- This study aims to determine the effect of the budget target accuracy , the system of public sector managerial control and reporting systems on performance accountability . Methods of data collection in this research is using survey method. Population in this study is the Head SKPD , Head of Sub Division of General and Planning , as well as Head of Sub Division of Finance and Accounting . Data collected through questionnaires . The analysis technique used is multiple linear regression . The results showed that the accuracy of the budget target positive and significant impact on performance accountability Tabanan regency SKPD . Public sector managerial control systems and a significant positive effect on performance accountability SKPD . The results also showed the reporting system and significant positive effect on performance accountability SKPD.