DEWI, KURNIA (2012) PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (Studi pada DPPKAD dan BAPPEDA Kabupaten Purbalingga). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aimed to test whether the clarity of the clarity of the budget target, accounting controls and reporting systems significantly influence the performance accountability of local government in Purbalingga either partially or simultaneously. Samples were taken by purposive sampling with criteria structural employee at DPPKAD and BAPPEDA in Purbalingga regency holding positions as head of agency, department head, chief, section chief, section chief sub, head sub-field, section heads and staff involved in preparing, using, and the budget report or the executive budget of local government. Having analyzed by multiple regression, the result is a clarity of the budget target, accounting controls and reporting systems simultaneously significant effect on the performance accountability of local government in Purbalingga. Clarity of the budget target is partially significant effect on the performance accountability of government agencies. Partially accounting controls no significant effect on the performance accountability of government agencies. Partially reporting system does not significant effect the performance accountability of government agencies.
Item Type: | Thesis (Bachelor) |
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Additional Information: | Pembimbing: Erny Rachmawati, SE, M.M., dan Edi Joko Setyadi, SE, M.Si |
Uncontrolled Keywords: | Anggaran; Pengendalian; Sistem Pelaporan; Akuntabilitas Kinerja; Budget; Control; Reporting System; Performance Accountability; |
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Riski Wismana |
Date Deposited: | 31 Oct 2017 01:05 |
Last Modified: | 31 Oct 2017 01:05 |
URI: | https://repository.ump.ac.id:80/id/eprint/5059 |
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