CD Skripsi
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Akip) (Studi Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir)
ABSTRACT
This study aims to examine: (1) the effect of clarity on budget targets on the
performance accountability of local government agencies, (2) the effect of accounting
control on the performance accountability of local government agencies, (3) the effect of
the reporting system on the accountability of the performance of local government
agencies, (4) the effect of the use of information technology on the accountability of the
performance of local government agencies.
The population in this study were 26 Regional Apparatus Organizations of
Rokan Hilir Regency. In this study, the samples used were 51 respondents using the
proportional stratified random sampling method. This study uses primary data by
distributing questionnaires. The analytical method used in this research is multiple linear
regression analysis. The analytical tool used in this research is the Statistical Product
and Service Solution (SPSS) version 23.0.
The results of this study indicate that: (1) the clarity of budget targets has an
effect on the performance accountability of local government agencies with a significant
level of 0.000
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