PENGARUH KEJELASAN SASARAN ANGGARAN, PARTISIPASI PENYUSUNAN ANGGARAN, DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA TARAKAN
Daftar Isi:
- This research is aimed to examine the influence of budget goal clarity, participation budgeting, and implementation of the local financial accounting system to the performance accountability of government agency. The population is the Local Apparaturs Working Unit of Tarakan City. This Research has been carried out the sample collection technique by using total sampling. The hypothesis has been examined by researcher by using the primary data by issuing questionnaires. 131 of 148 which have been issued in 31 Local Apparaturs Working Units have returned to be analyzed. The result of the research show that budget goal clarity has positive influence to the performance accountability of government agency which means that the performance accountability of government agency has been running well because of the existence of budget goal clarity. The participation budgeting has positive influence to the performance accountability of government agency. This result shows that related parties will cooperate productively so performance accountability of government agency becomes well. The implementation of local financial accounting system has positive influence to the performance accountability of government agency, it shows that the government of Tarakan City has implemented the local financial accounting system properly.