rahmawati, wiwi (2022) PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGRARAN, KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (STUDI EMPIRIS OPD KOTA SERANG). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to examine the influence of budget participation, clarity of budget goals and accounting control on the accountability of the performance of local government agencies (empirical study OPD of serang city). Data collection method using purposive sampling method, with a sampel of 78 respondents that can be processed. While the respondents are functional officials in the agencies/work units within the serang city governments which are certainly involved in the budgeting and accounting. the analytical method used in this study is a regression analysis with IMB SPSS V.20 for windows software. from the result of multiple regression research shows that the influence of budget participation, clarity of budget goals and accounting control has a significant effect accountability of the performance of local government agencies with R-squere value of 0,729 or 72,9% accountability of the performance of local government agencies is influenced by influence of budget participation, clarity of budget goals and accounting control, and the remaining 27,1% is influenced by other reasons outside the model. keywords: Influence of budget participation, clarity of budget goals and accounting control
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh partisipasi dalam penyusunan anggaran, kejelasan sasaran anggaran dan pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah (studi empiris OPD Kota Serang). Metode pengumpulan data menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 78 responden yang dapat diolah. Sedangkan respondennya adalah pejabat fungsional di instansi atau satuan kerja dilingkungan pemerintah Kota Serang yang tentunya terlibat dalam penganggaran dan akuntansi. Metode analisis yang digunakan dalam studi ini adalah analisis regresi dengan perangkat lunak IBM SPSS V.20 for windows. Dari Hasil penelitian regresi berganda menunjukan bahwa partisiasi dalam penyusunan anggaran, kejelasan sasaranan anggaran dan pengendalian akuntansi berpengaruh signifikan terhadap akuntabilitas kinerja instansi pemerintah daerah dengan nilai R-squere hanya dapat menjelaskan sebesar 0,729 atau 72,9% akuntabilitas kinerja instansi pemerintah daerah dipengaruhi oleh partisiasi dalam penyusunan anggaran, kejelasan sasaran anggaran dan pengendalian akuntansi, sisanya 27,1% dijelaskan oleh sebab-sebab lain diluar model. Kata kunci: Partisipasi dalam penyusunan anggaran, kejelasan sasaran anggaran, pengendalian akuntansi dan akuntabilitas kinerja instansi pemerintah daerah. | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | wiwi rahmawati wiwi rahmawati | |||||||||
| Date Deposited: | 27 Dec 2022 16:33 | |||||||||
| Last Modified: | 27 Dec 2022 16:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18902 |
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