PENGARUH FAKTOR KEJELASAN SASARAN ANGGARAN, FAKTOR AKUNTANSI, DAN FAKTOR KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA PALEMBANG

Verawaty, Verawaty (2022) PENGARUH FAKTOR KEJELASAN SASARAN ANGGARAN, FAKTOR AKUNTANSI, DAN FAKTOR KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA PALEMBANG. PENGARUH FAKTOR KEJELASAN SASARAN ANGGARAN, FAKTOR AKUNTANSI, DAN FAKTOR KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA PALEMBANG.

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Abstract

This study aims to examine empirically the effect of budget goal clarity, the factors accounting (accounting controls and reporting systems) and obedience to the laws of the government performance accountability Palembang.This study used a questionnaire to data dissemination.In this study, samples taken are 30 people involved in financial administration section of Palembang City Government Secretariat. Data collected through direct observation and survey obtained by means of the distribution of questionnaires to the respondents. This study uses a model of multiple linear regression analysis with SPSS 22.0 software.The results showed that the budget goal clarity, reporting and compliance with laws and regulations affect the performance accountability of government agencies. Control of accounting does not affect the performance accountability of government agencies.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr Edi Surya Negara
Date Deposited: 21 Jun 2022 05:15
Last Modified: 21 Jun 2022 05:15
URI: http://eprints.binadarma.ac.id/id/eprint/13887

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