CD Skripsi
Pengaruh Penerapan Anggaran Berbasis Kinerja, Standar Akuntansi Pemerintahan Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Akuntabilitas Publik Instansi Pemerintah (Studi Empiris Pada Skpd Kabupaten Indragiri Hulu)
The research aims to examine the Influence of implementation of performance-based of budgeting, government of accounting standard and implementation of accounting financial system to public accountability in government intitutions. Object of this research is government institution in Indragiri Hulu. There are a hundred and five which are sent but, only seventy two questionnairs return. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are implementation of performance-based of budgeting, government of accounting standard and implementation of accounting financial system to public accountability. The results of this research showed that implementation of performance-based of budgeting have an effect public accountability in government intitutions with 0,001 significance, government of accounting standard have an effect on public accountability in government intitutions with 0,003 significance, and implementation of accounting financial system have an effect on public accountability in government intitutions with 0,018 significance. The results of this research also showed that coefficient determinant is 54,2%. Each independent variables, give the strong influence to dependent variable, it means independents vaiables could explain dependent variable well. While the remaining influenced by other variables not included in this study as financial accountability and internal control system. Keywords: performance-based of budgeting, government of accounting standard accounting financial system and public accountability
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