PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Kasus Pada SKPD Pemerintah Provinsi Banten)
| Main Author: | ROIJAH, ROIJAH |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3316/1/PENGARUH%20KEJELASAN%20SASARAN%20ANGGARAN%2C%20SISTEM%20INFORMASI%20AKUNTANSI%20DAN%20PENGENDALIAN%20INTERNAL%20TERHADAP%20AKUNTABILITAS%20KINERJA%20INSTANSI%20PEMERINTAH.PDF https://eprints.untirta.ac.id/3316/ https://feb.untirta.ac.id/ |
Daftar Isi:
- The purpose of this study is to obtain empirical evidence partially and simultaneously about the effect of clarity of budget targets, accounting information systems, and internal controls on performance accountability of government instances. This study uses primary data, determining the sample using purposive sampling method. Data collection was carried out with a questionnaire distributed directly to 56 respondents. Data testing is done by descriptive statistical test, validity test, reliability test and classic assumption test used are normality test, multicollinearity test, and heteroscedasticity test, while testing the hypothesis with multiple analysis using IBM SPSS 20.0 softwere The result of this study is to indicate that the clarity of the budget target (X1) has an effect on performance accountability, the result is the value of t calculated for the clarity of the budget target is greater than the value of t table with a significant value (0.034) below the significance level (0.05), for the variable (X2) the results obtained are the value of t count for accounting information systems greater than the value of t table with a significant value (0.044) below the significance level (0.05) indicating that accounting information systems influence performance accountability, and variables (X3) are obtained namely t value calculated for internal control is less than the value of t table with a significant value (0.434) above the significance level (0.05), this indicates that internal control does not affect performance accountability. Keywords : clarity of the budget targets, accounting information system, internal controls, performance accountability of governmant agencies