CD Skripsi
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan, Pemanfaatan Teknologi Informasi, Dan Ketaatan Peraturan Perundangan Terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris Pada Opd Kota Pekanbaru)
Aprilia Saputri
ABSTRACT
This study aims to analyze the determination of clarity of budget targets, accounting control, reporting systems, utilization of information technology, and compliance with laws and regulations on the performance accountability system of Pekanbaru City government agencies. The population in this study is Regional Apparatus Organizations (OPD) in Pekanbaru City Government. A total of 99 respondents participated in this study obtained by using purposive sampling method. Data collection techniques using a questionnaire. The analytical method used in this study is the multiple linear regression using SPSS version 25 indicating that the clarity of budget targets, accounting control, utilization of information technology and compliance with laws and regulations affect the performance accountability system of government agencies. While the reporting system has no effect on the accountability system of government agencies.
Keywords: Clarity of budget goals, Accounting control, Reporting system, Utilization of information technology, Compliance with laws and regulatios.
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