CD Skripsi
Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Pemerintah, Pengendalian Intern Dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris Pada Opd Kota Pekanbaru)
The study aimed to determine : (1) the influence of budget goal clarity,
(2) government official competence, (3) internal control, and (4) obedience to the
laws and regulations on the performance accountability of government agencies.
Thepopulation in this study is 43 OPD’s Pekanbaru City. In this study, the
sample used was 32 OPD with a total 96 respondents using purposive sampling
method. This study uses primary data by distribusing questionnaires. The
analytical method used in this study is multiple linear regression analysis. The
analycal tool used in this study is software SPSS version 25.0. The results of this
study indicate date: (1) budget goal clarity influences on the performance
accountability of government agencies with a significant level of 0,014 < 0,05, (2)
government official competence influences on the performance accountability of
government agencies with a significant level of 0,000 < 0,05, (3) internal control
influences on the performance accountability of government agencies with a
significant level of 0,007 < 0,05, obedience to the laws and regulations on the
performanc accountability of government agencies influences with a significant
level of0,036 < 0,05.
Keywords : budgetgoal clarity, government official competence,
internal control,obedience to the laws and regulations,
performance accountability government agencies.
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