Adikusumah, Kreshna (2023) MODERATION OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM ON THE RELATIONSHIP BETWEEN BUDGET IMPLEMENTATION PERFORMANCE INDICATORS AND PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES (Empirical Study on the BKKBN Scope of Work Unit 2018-2022 Fiscal Year period). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to examine the influence of Budget Implementation Performance Indicators on Performance Accountability of Government Agencies, as well as determine the role of the Government Internal Control System in moderating the relationship between the two. The data source used is quantitative secondary data for the 2018-2022 fiscal year period. The sample in this research is a work unit within the BKKBN with a purposive sampling technique. The analysis was carried out by conducting a multinomial logistic regression statistical test using the Stata application tool version 14.2. The results of the research show that the Budget Implementation Performance Indicators have no effect on the Performance Accountability of Government Agencies, and the Government Internal Control System acts as a quasi moderator which is able to strengthen the relationship between the influence of the Budget Implementation Performance Indicators on the Performance Accountability of Government Agencies. The implication of this research is to prioritize the principle of prudence by always being guided by applicable laws and regulations at every stage of budget management and programs/activities, increasing effectiveness and efficiency to be in line with increasing achievement of accountability performance targets for Government agencies.

Item Type:	Thesis (Master)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor AKHMADI, AKHMAD 196511202002121002 Thesis advisor ICHWANUDIN, WAWAN 197510232005011003
Additional Information:	Penelitian ini bertujuan untuk menguji pengaruh Indikator Kinerja Pelaksanaan Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintah, serta mengetahui peran Sistem Pengendalian Internal Pemerintah dalam memoderasi hubungan diantara keduanya. Sumber data yang digunakan yaitu data sekunder berjenis kuantitaif periode tahun anggaran 2018-2022. Sampel dalam penelitian ini adalah Satuan Kerja di lingkup BKKBN dengan teknik pemilihan sampel purposive sampling. Analisa dilakukan dengan melakukan uji statistik regresi logistik multinomial menggunakan alat bantu aplikasi Stata versi 14.2. Hasil penelitian menunjukkan bahwa Indikator Kinerja Pelaksanaan Anggaran tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah, dan Sistem Pengendalian Internal Pemerintah berperan sebagai quasi moderator yang mampu memperkuat hubungan pengaruh Indikator Kinerja Pelaksanaan Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintah. Implikasi dari penelitian ini adalah mengutamakan prinsip kehati-hatian dengan selalu berpedoman pada peraturan dan perundang-undangan yang berlaku di setiap tahapan pengelolaan anggaran maupun program/kegiatan, meningkatkan efektivitias dan efisiensi agar selaras dengan meningkatnya capaian target kinerja akuntabilitas instansi Pemerintah.
Uncontrolled Keywords:	Penganggaran Berbasis Kinerja, Kinerja Pelaksanaan Anggaran, Akuntabilitas Kinerja Instansi Pemerintah, Pengendalian Internal Pemerintah.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	08-Pascasarjana > 61101-Magister Manajemen 08-Pascasarjana
Depositing User:	Kreshna Adikusumah
Date Deposited:	15 Feb 2024 11:19
Last Modified:	15 Feb 2024 11:19
URI:	http://eprints.untirta.ac.id/id/eprint/32930

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