PENGARUH KEJELASAN SASARAN ANGGARAN PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris SKPD Pemerintahan Kota Bekasi)

GALINGGING, FITRINA MARIA CRISTINE (2018) PENGARUH KEJELASAN SASARAN ANGGARAN PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris SKPD Pemerintahan Kota Bekasi). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this research is to know the effect of clarity of Clarity of Budget Objectives, Accounting Controls, and Performance Accountability Reporting Systems on the accountability of government agencies. Law No. 32 of 2004 and Law No. 33 of 2004 requires governments to fulfill accountability and pay attention to several matters, including: budgets, accounting controls and reporting systems. The sample of this research is all of Bekasi city income service which amounted to 115 employees using Purposive Sampling Method. Purposive Sampling Method is sample determination technique with certain consideration. Partially and simultaneously the results of this study indicate that the variable clarity of budget targets, accounting controls and reporting systems affect the performance accountability of government agencies Bekasi City. This is evidenced from the results of simultaneous tests (F test) and partial test results (Test t) which shows significant values of three independent variables that support the hypothesis. Therefore the test result of this research states that there is a simultaneous influence between the clarity variable of the articles of association, the accounting control and reporting system on the performance accountability of the government agencies of Bekasi City. Keywords: Clarity of Budget Objectives, Accounting Controls, and Performance Accountability Reporting Systems Penelitian ini bertujuan untuk. mengetahui pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas lembaga pemerintah. Undang - Undang No. 32 tahun 2004 dan Undang - Undang No. 33 tahun 2004 mengharuskan pemerintah untuk memenuhi akuntabilitas dan memperhatikan beberapa hal, termasuk: anggaran, kontrol akuntansi dan sistem pelaporan. akuntabilitas kinerja instansi pemerintah Kota Bekasi. Ini dibuktikan dari hasil tes simultan (Uji F) dan hasil tes parsial (Uji t) yang menunjukkan nilai signifikan dari tiga variabel independen yang mendukung hipotesis. Oleh karena itu hasil pengujian dari penelitian ini menyatakan bahwa terdapat pengaruh simultan antara variabel kejelasan anggaran dasar, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah Kota Bekasi. Kata kunci: Kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan Akuntabilitas Kinerja ! Sampel penelitian ini adalah seluruh layanan pendapatan Kota Bekasi yang berjumlah 115 karyawan menggunakan metode purposive sampling. Sampling purposive adalah teknik penentuan sampel dengan pertimbangan tertentu. Secara parsial dan simultan hasil penelitian ini menunjukkan bahwa variabel kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan berpengaruh terhadap

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 089
NIM/NIDN Creators: 43215120133
Uncontrolled Keywords: Kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan Akuntabilitas Kinerja
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.5 Accounting in Specific Areas/Akuntansi di Daerah Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 18 Sep 2018 07:00
Last Modified: 07 Dec 2021 10:47
URI: http://repository.mercubuana.ac.id/id/eprint/44596

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