CD Skripsi

"Determinan Sistem Akuntabilitas Kinerja Instansi Pemerintah Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi : Studi Pada Opd Kabupaten Siak"

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ABSTRACT
This study aims to test the determinants of the performance accountability system of government agencies with the internal control system as a moderation variable: A study on the Siak district OPD with several influencing factors, namely accounting control, budget participation, clarity of budget targets and compliance with laws and regulations towards the performance accountability system of government agencies with the internal control system as a moderation variable. The population in this study is all OPDs in Siak Regency. The sampling technique in this study uses the purposive sampling method and samples were obtained in this study as many as 27 OPDs in Siak Regency. The data used in this study is primary data, namely by using a questionnaire as a research data collection tool. The data analysis technique in this study uses multiple linear regression analysis tests and interaction tests or moderated regression analysis (MRA). The results of this study show that the variables of accounting control, budget participation, clarity of budget targets and compliance with laws and regulations affect the performance accountability system of government agencies. Meanwhile, the variables of the internal control system can moderate the influence of accounting control, budget participation, clarity of budget targets, and compliance with laws and regulations on the performance accountability system of government agencies.
Keywords: Accounting Control, Budget Participation, Budget Target Clarity, Compliance with Laws and Regulations, Government Agency Performance Accountability System, Internal Control System

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110054

Penerbit

Pekanbaru : Universitas Riau - FEB -Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110054

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat Hidayat Syahputra

Versi lain/terkait

Lampiran Berkas

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