Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah pada Inspektorat Jenderal Kementerian Agama RI
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Abstract
A B S T R A C T
The objective of this research is to verify and explain the affect of budget goal clarity, accounting control, and reporting system toward performance accountability of government agencies. Population in this study are structural officials and staff at Inspectorate General of Ministry of Religion Affair. The sampel used in study are 131 respondents used stratified random sampling. Data analysis was conducted by using multiple regression analysis. The results showed that budget goal clarity, accounting control and reporting system showed affect the performance accountability.
A B S T R A K
Tujuan dari penelitian ini adalah untuk membuktikan pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Populasi dalam penelitian ini adalah pejabat struktural dan staf di Inspektorat Jenderal Departemen Agama. Sampel yang digunakan dalam penelitian ini adalah 131 responden yang dikumpulkan secara stratified random. Analisis data dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan berpengaruh terhadap akuntabilitas kinerja.
JEL Classification: H53
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