PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA APARATUR PEMERINTAH DAERAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI

Utami; Alvitria; Sarwono; Aris Eddy; Widarno; Bambang

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

This study aims to appreciate the influence of clarity of budget targets andaccounting controls on the performance accountability of local governmentagencies. This research was conducted on the State civil apparatus. SukoharjoRegency. The type of data used is quantitative data. The data source used isprimary data. Data collection techniques for documentation, questionnaires, andliterature study. The population used in this study are all apparatuses who aremembers of the Sukoharjo District OPD. The sample used in this study is the headand employees of the financial department (Treasurer), and employees whoprepare financial statements. The sampling technique was using purposivesampling method. This study shows that the clarity of budget targets andaccounting controls influences the performance accountability of localgovernment agencies.

🔖 Keywords

#Clarity of Budget targets; Accounting Control; and Performance Accountability of Local Government Agencies.

ℹ️ Informasi Publikasi

Tanggal Publikasi

16 August 2022

Volume / Nomor / Tahun

Volume 17, Nomor 1, Tahun 2022

📝 HOW TO CITE

Utami, Alvitria; Sarwono, Aris Eddy; Widarno, Bambang, "PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA APARATUR PEMERINTAH DAERAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 17, no. 1, Aug. 2022.

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