CD Skripsi

Pengaruh Kejelasan Sasaran Anggaran, Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris Pada Opd Kota Pekanbaru)

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Performance accountability of government agencies is a manifestation of
the obligation of a government agency to account for the success and failure of
the implementation of the mission of the organization in achieving the goals and
objectives that have been set through the system of accountability periodically
(State Administration Institute, 2003). The purpose of this study is to find out
about (1) the effect of clarity of budget targets on the performance accountability
of government agencies, (2) the effect of the quality of human resources on the
accountability of the performance of government agencies, (3) the effect of the use
of information technology on the accountability of the performance of government
agencies and (4 ) the effect of the internal control system on the performance
accountability of government agencies.This research was conducted using
descriptive methods. Sampling in this study using census sampling techniques.
Hypothesis testing is done using data quality tests, classical assumption
tests, determinant coefficient tests to determine whether the independent variable
influences or not on the dependent variable. The test was carried out using SPSS
25.0 for Windows and Microsoft Excel 2010 and the data used were primary data
using a questionnairethe respondent criteria used in this study are Financial
Administration Officer (PPK), Finance Staff and Treasurer at OPD Pekanbaru
City. Of 129 questionnaires distributed, 90 returned questionnaires and 39
questionnaires that could not be processed due to missing / incomplete data.
The results showed that (1) the clarity of budget targets had a positive
effect on the accountability of the performance of government agencies, (2) the
quality of human resources had a positive effect on the accountability of the
performance of government agencies, (3) the use of information technology had a
positive effect on the accountability of the performance of government agencies
and (4) internal control system has a positive effect on the accountability of the
performance of government agencies.
Keywords : Accountability of government agency performance, clarity of
budget targets, quality of human resources, utilization of information technology,
internal control system

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0149)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0149)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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