Image of Pengaruh Ketepatan Sasaran Anggaran, Sistem Pengendalian Manajemen, Sistem Pelaporan Dan Kompetensi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP) Dengan Komitmen Organisasi Sebagai Pemoderasi (Studi Pada OPD Di Provinsi Riau)
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Pengaruh Ketepatan Sasaran Anggaran, Sistem Pengendalian Manajemen, Sistem Pelaporan Dan Kompetensi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP) Dengan Komitmen Organisasi Sebagai Pemoderasi (Studi Pada OPD Di Provinsi Riau)

The aim to be achieved in this study is to test and analyze empirically the effect of the accuracy of budget targets, management control systems, reporting systems and competencies that are moderated by organizational commitment to accountability of government instalation performance in Riau province.
The population in this study were all agencies in the Riau Provincial Government, which numbered 51 OPDs with a total of 3840 Civil Servants (ASN). Sampling uses the Purposive Sampling method. To determine the number of research samples carried out by calculating the following number of OPD x 4 Echelon II, III and IV officials, then the number of samples in this study was 43 x 4 = 172 people, the data analysis method used was moderating regression analysis (MRA).
The test results show that the accuracy of budget targets, management control systems, reporting systems, competence, and the reporting system that was moderated by organizational commitment have a significant influence on the accountability of OPD performance in Riau Province. Meanwhile the accuracy of budget targets that are moderated organizational commitment, management control systems that are moderated organizational commitment, and competence that was moderated by organizational commitmen have no significant influence on the accountability of OPD performance in Riau Province.


Keywords: Budget, Control, Reporting, Competence, Organizational Commitment and Accountability

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 218 (0059)
10 07. 218 (0059)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 218 (0059)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Akuntansi.,
Deskripsi Fisik
xi, 145 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 218 (0059)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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