PENGARUH KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN PEMBEBANAN TUGAS TERHADAP AKUNTABILITAS KINERJA ( Studi Kasus Pada Instansi Pemerintah Daerah Di Kabupaten Sidoarjo )
Daftar Isi:
- Accounting management represent one of the information type required by management of an organization. Information very needed to execute management functions to be able to be used as decision making appliance. Perceived environmental uncertainty, decentralization, and duty encumbering represent some factor able to influence management in the plan and decision making. Correct decision will be able to be used as medium to assess management performance. Performance Accountability also represent instrument for the activity of control especially in attainment result of in public service. This research aim to know what there is the influence of management accounting information: perceived environmental uncertainty, decentralization, and duty encumbering to local government institution performance accountability. So that there is three hypothesis to test, that is environmental uncertainty have an effect on positively significant to performance accountability, decentralization have an effect on positively significant to performance accountability, and duty encumbering have an effect on positively significant to performance accountability. The research done in January 2007 at 4 on duty with amount of responder 54 people. Appliance which used in examination of this research is questionnaire covering 4 variable which consist of dependent variable: performance accountability, and independent variable consist of perceived environmental uncertainty, decentralization, and duty encumbering. Research data analysed by using model equation of doubled regression. The result of examination of hypothesis one up to hypothesis three do not have an effect on and cannot support previous research. Existence of responden do not understand at public sector organization concerning accurate theory become one of the factor examination of giving hypothesis result of which do not significant.