Uropmabin, Mersia (2024) Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Sistem Pengendalian Internal Sebagai Pemoderasi (Studi Kasus Pemerintah Kabupaten Pegunungan Bintang). Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Jurnal Thesis Mersia Uropmabin 122200835.pdf Download (1MB) |
Abstract
This study aims to examine the clarity of budget targets, accounting controls and reporting systems on the performance accountability of government agencies. Respondents in this study were budget users who were running the wheels of government in Pegunungan Bintang Regency. by serving as head of department / agency, head of finance, head of planning and programme and treasurer. The data source in this study is primary data and the type of data used is quantitative. The sampling technique uses purposive sampling with data collection methods in the form of a questionnaire (questionnaire). The data analysis technique used is using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS with two sub models, namely the measurement model / Outer Model for Validity Test and Reliability Test) and the structural model / Inner Model for the R Square test,Path Coefficients and Hypothesis Testing Model. The results showed that the clarity of budget targets, accounting controls and reporting systems had an effect on the performance accountability of government agencies in Pegunungan Bintang Regency, the internal control system could moderate the clarity of budget targets and reporting systems on the performance accountability of government agencies in Pegunungan Bintang Regency while the internal control system was unable to moderate accounting controls on the performance accountability of government agencies in Pegunungan Bintang Regency.
| Item Type: | Thesis (Jurnal) |
|---|---|
| Additional Information: | Thesis dapat dibaca di Perpustakaan dengan Call Number URO P 658/2024 |
| Uncontrolled Keywords: | Clarity of budget objectives, accounting control, reporting system, performance accountability of government agencies, internal control system, and internal control system. |
| Subjects: | AKUNTANSI > Sistem Informasi |
| Divisions: | Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 14 Nov 2024 07:27 |
| Last Modified: | 14 Nov 2024 07:27 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/3032 |
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