Image of Pengaruh Kejelasan Sasaran Anggaran, Evaluasi Anggaran Dan Kualitas Sumber Daya Manusia Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Moderasi ( Studi Pada Opd Kabupaten Lima Puluh Kota )
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Pengaruh Kejelasan Sasaran Anggaran, Evaluasi Anggaran Dan Kualitas Sumber Daya Manusia Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Moderasi ( Studi Pada Opd Kabupaten Lima Puluh Kota )

This study aims to examine the Effect of Clarity of Budget Objectives,
Budget Evaluation, and Quality of Human Resources on Performance
Accountability of Government Agencies with Organizational Commitment as a
Moderation Variable.
The population in this study were all OPDs in the Fifty Cities District. In
this study, the sample used is 84 respondents who were selected using purposive
sampling method. This study uses primary data by distributing questionnaires.
The analytical method used in this research is multiple linear regression analysis
and moderated regression analysis. The analytical tool used in this research is the
Statistical Product and Service Solution (SPSS) version 25.0.
The results of this study indicate that: (1) clarity of budget targets affects
the performance accountability of government agencies, (2) budget evaluation
affects the performance accountability of government agencies, (3) the quality of
human resources affects the performance accountability of government agencies
(4) organizational commitment can moderate the relationship between budget
clarity on the performance accountability of government agencies (5)
organizational commitment can moderate the relationship between budget
evaluation and accountability for the performance of government agencies (6)
organizational commitment can moderate the relationship between the quality of
human resources and the performance accountability of government agencies.
Keywords : Clarity of Budget Targets, Budget Evaluation, Quality of Human
Resources, Organizational Commitment, Accountability for
Performance of Government Agencies (AKIP)

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0188)
02 03. 120 (0188)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0188)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0188)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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