PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING

Main Author: Sadewo, Rifki
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2018
Subjects:
Online Access: https://eprints.untirta.ac.id/2002/1/PENGARUH%20KEJELASAN%20SASARAN%20ANGGARAN%20TERHADAP%20AKUNTABILITAS%20KINERJA%20INSTANSI%20PEMERINTAH%20MELALUI%20SISTEM%20PENGENDALIAN%20INTERNAL%20SEBAGAI%20VARIABEL%20INTERVENING.PDF
https://eprints.untirta.ac.id/2002/
Daftar Isi:
  • This study aims to examine and analyze the effect of clarity of budget targets on the performance accountability of government agencies mediated by the internal control system to improve performance in the organization of work tools area of Banten Province. The sample in this study is the regional apparatus organization of Banten Province with an analysis unit of middle and upper level managers as respondents. Data were obtained through questionnaires distributed directly to respondents. Processable questionnaire 49 in this study. The results of the study show the effect of the clarity of budget targets on the accountability of the performance of government agencies successfully mediated by the internal control system. The clarity of budget targets positively affects the accountability of government performance.