PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN INTERNAL, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada SKPD Kota Administrasi Jakarta Timur)

FADILAH, MUHAMAD (2020) PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN INTERNAL, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada SKPD Kota Administrasi Jakarta Timur). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the effect of Clarity of Budget Targets, Internal Control, and Reporting Systems on Local Government Performance Accountability. This study took place in the East Jakarta City Administration SKPD. The type of data used in this study is primary data. Data collection method is done by using a questionnaire. The population in this study is the head of the department, the head of the administrative division, and the treasurer. Data obtained from this study were 37 data from 21 SKPD. This research use desciptive qualitative approach. Therefore, the data analysis used is using Partial Least Square version 3.0. The results of this study indicate that in terms of variables the Clarity of Budget Targets and Internal Control has a positive and significant effect on the Accountability of Local Government Institution Performance, while the Reporting System has no effect on the Performance Accountability of Local Government Agencies. This is evidenced from the results of Path Counseling (t test) in the inner model. Keywords: Budget Goals, Internal Control, Local Government Performance Accountability Reporting System Penelitian ini bertujuan untuk mengetahui pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Pemerintah Daerah. Penelitian ini mengambil lokasi di SKPD Kota Administrasi Jakarta Timur. Jenis data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data dilakukan dengan menggunakan kuisioner. Populasi dalam penelitian ini adalah kepala suku dinas, kasubag tata usaha, dan bendahara. Data yang diperoleh dari penelitian ini sebanyak 37 data dari 21 SKPD. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Karena itu, analisis data yang digunakan yaitu menggunakan Partial Least Square versi 3.0. Hasil penelitian ini menunjukkan bahwa secara silmutan variabel Kejelasan Sasaran Anggaran dan Pengendalian Internal berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah, sedangkan Sistem Pelaporan tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah. Hal ini dibuktikan dari hasil Path Coeciffient (uji t) dalam inner model. Kata Kunci : Sasaran Anggaran, Pengendalian Internal, Sistem Pelaporan Akuntabilitas Kinerja Pemerintah Daerah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 137
NIM/NIDN Creators: 43216010073
Uncontrolled Keywords: Sasaran Anggaran, Pengendalian Internal, Sistem Pelaporan Akuntabilitas Kinerja Pemerintah Daerah
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Feb 2022 12:15
Last Modified: 14 Feb 2022 12:15
URI: http://repository.mercubuana.ac.id/id/eprint/56034

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