Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah (studi empiris pada Dinas Daerah Kota Surabaya)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Kartika, Rusnanda Dian
Subject
HB Economic Theory
Datestamp
2020-02-14 02:19:09
Abstract :
ABSTRAK Penelitian ini bertujuan untuk meneliti 1) pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah, 2) pengaruh pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah, 3) pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah pada Dinas Daerah Kota Surabaya. Sampel ditentukan berdasarkan metode purposive sampling, sehingga diperoleh sampel sebanyak 22 dinas. Teknik analisis data dengan menggunakan analisis regresi linear berganda dengan akuntabilitas kinerja instansi pemerintah sebagai variabel dependen serta kejelasan sasaran anggaran, pengendalian akuntansi, sistem pelaporan sebagai variabel independen.Pengolahan data dengan menggunakan SPSS versi 17.0.Hasil penelitian ini menunjukkan bahwa (1) kejelasan sasaran anggaran tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, (2) pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, (3) sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Kata kunci : kejelasan sasaran anggaran, pengendalian akuntansi, sistem pelaporan, akuntabilitas kinerja instansi pemerintah ABSTRACT This study aims to examine 1) the effect of clarity of budget targets on the performance accountability of government agencies, 2) the effect of accounting controls on the performance accountability of government agencies, 3) the effect of reporting systems on the accountability of government agencies' performance in the Surabaya City Regional Office. The sample was determined based on the purposive sampling method, so that a sample of 22 offices was obtained. Data analysis techniques using multiple linear regression analysis with the accountability of the performance of government agencies as the dependent variable and clarity of budget targets, accounting controls, reporting systems as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) the clarity of budget targets influences does not affect the accountability performance of government agencies, (2) accounting controls affect the accountability performance of government agencies, (3) the reporting system affect the accountability performance of government agencies. Keywords: clarity of budget targets, accounting controls, reporting systems, performance accountability of government agencies
ABSTRAK Penelitian ini bertujuan untuk meneliti 1) pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah, 2) pengaruh pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah, 3) pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah pada Dinas Daerah Kota Surabaya. Sampel ditentukan berdasarkan metode purposive sampling, sehingga diperoleh sampel sebanyak 22 dinas. Teknik analisis data dengan menggunakan analisis regresi linear berganda dengan akuntabilitas kinerja instansi pemerintah sebagai variabel dependen serta kejelasan sasaran anggaran, pengendalian akuntansi, sistem pelaporan sebagai variabel independen.Pengolahan data dengan menggunakan SPSS versi 17.0.Hasil penelitian ini menunjukkan bahwa (1) kejelasan sasaran anggaran tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, (2) pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, (3) sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Kata kunci : kejelasan sasaran anggaran, pengendalian akuntansi, sistem pelaporan, akuntabilitas kinerja instansi pemerintah ABSTRACT This study aims to examine 1) the effect of clarity of budget targets on the performance accountability of government agencies, 2) the effect of accounting controls on the performance accountability of government agencies, 3) the effect of reporting systems on the accountability of government agencies' performance in the Surabaya City Regional Office. The sample was determined based on the purposive sampling method, so that a sample of 22 offices was obtained. Data analysis techniques using multiple linear regression analysis with the accountability of the performance of government agencies as the dependent variable and clarity of budget targets, accounting controls, reporting systems as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) the clarity of budget targets influences does not affect the accountability performance of government agencies, (2) accounting controls affect the accountability performance of government agencies, (3) the reporting system affect the accountability performance of government agencies. Keywords: clarity of budget targets, accounting controls, reporting systems, performance accountability of government agencies
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