Image of Pengaruh Kejelasan Sasaran Anggaran, Ketidakpastian Lingkungan, Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Kinerja Manajerial Sebagai Variabel Moderasi (Studi Empiris Pada SKPD Kota Pekanbaru)
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Pengaruh Kejelasan Sasaran Anggaran, Ketidakpastian Lingkungan, Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Kinerja Manajerial Sebagai Variabel Moderasi (Studi Empiris Pada SKPD Kota Pekanbaru)

The purpose of this study was to examine the effect of budget objective clarity, environmental uncertainly, and accounting controls on goverment performance accountability. We also examine the effect of managerial performance as moderating variable. All of the population as the sample and we found amounted 92 respondens. Data analysis technique used is multiple regression analysis were processed with SPSS. The result of this study show that budget objective clarity and accounting controls has positive significant effect on performance accountability, because the tcount > ttable, (4.967) > (1.987) and (3.866) > (1.987) with significant (0.000) < (0.05) and (0.000) < (0.05), while environmental uncertainly has negative significant effect on performance accountability. because the tcount > ttable (9.631) > (1.987) with significant (0.000) < (0.05). Personal managerial performance moderates the relationship between budget objective clarity and accounting controls on performance accountability, with significant (0.000) < 0.05 and (0.012) < (0.05). Otherwise, personal managerial performance has significant score (0,237) > ( 0,05), it means personal managerial performance does not moderate the relationship between environmental uncertainly on performance accountability. Keywords : budget, environmental, controls, managerial, and accountability

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0029)
02 03. 117 (0029)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0029)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
xiii,. 126 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0029)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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