CD Skripsi
Pengaruh Penerapan Sistem Akuntansi Pemerintah Daerah, Sistem Pelaporan, Dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah (Pada Organisasi Perangkat Daerah Di Kabupaten Rokan Hulu)
ABSTRACT
This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions.
The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that will be answered and answered by the respondents, namely the parties who carry out the function of the head of the section in the local government. The research sample was 90 people. The hypothesis is used using multiple linear regression analysis.
The results of the study indicate that the application of the local government accounting system has an positive effect on the accountability of the performance of government institutions. The reporting system positive effects the accountibility of the performance of local government institutions, and compliance with laws and regulations positive effects the accountability of the performance of local government institutions.
Keywords: implementation of local government accounting systems, reporting systems, compliance with laws and regulations, accountability for performance of local government institutions.
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