Abstract
The purpose of this study is to determine the effect of clarity of budget targets and reporting systems on village government performance accountability and organizational commitment as a moderating variable on village government. The data analysis method uses multiple linear regression models and residual tests for moderating variables. The results of this study indicate that simultaneous clarity of budget targets and reporting systems significantly influences the performance accountability of village government agencies. Partially, the reporting system has a significant positive effect on the accountability of the performance of village government agencies, while the variable clarity of budget targets does not affect the accountability of the performance of village government agencies in the West Sakra District, East Lombok Regency.
 Keywords : Budget Target Clarity; Reporting System; Organizational Commitment Performance Accountability Of Government Agencies.
Highlights
The purpose of this study is to determine the effect of clarity of budget targets and reporting systems on village government performance accountability and organizational commitment as a moderating variable on village government
Dari 83 responden, 15 orang (18.1%) menyatakan sangat setuju, 55 orang (66.3%) menyatakan setuju dan sisanya 13 orang (15.7%) netral, 18 orang (21.7%) menyatakan sangat setuju, 52 orang (62.7%) menyatakan setuju dan sisanya 13 orang (15.7%) netral, 10 orang (12.0%) menyatakan sangat setuju, 63 orang (75.9%) menyatakan setuju dan sisanya 10 orang (12.0%) netral, 20 orang (24.1%) menyatakan sangat setuju, 54 orang (65.1%) menyatakan setuju dan sisanya 8 orang (9.6%) netral serta 1 orang (1.2%) tidak setuju, 17 orang (20.5%) menyatakan sangat setuju, 50 orang (60.2%) menyatakan setuju dan sisanya 16 orang (19.3%) netral, 8 orang (9.6%) menyatakan sangat setuju, 71 orang (85.5%) menyatakan setuju dan sisanya 2 orang (2.4%) netral serta 2 orang (2.4%) tidak setuju
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Pada SKPD Kabupaten Rokan Hulu)
Summary
Melalui model penelitian di atas, dapat diketahui bahwa dalam penelitian ini terdiri dari beberapa variabel yaitu variabel independen, moderating dan dependen. Hal ini menunjukkan bahwa dari setiap variabel, responden cenderung memilih jawaban mendekati nilai 4,00, yang berarti bahwa responden telah mendeskripsikan kejelasan sasaran anggaran, sistem pelaporan, dan akuntabilitas kinerja instansi pemerintah telah berjalan dengan cukup baik pada instansi responden bekerja. Dari table. diketahui nilai adjusted R2 sebesar 0,542, hal ini dapat mendeskripsikan bahwa variabel dependen mampu dijelaskan oleh variabel independen sebesar 54,2% dan sisanya 45,8% dijelaskan oleh variabel-variabel lain yang tidak disertakan dalam model regresi. Uji statistik F (uji simultan) pada penelitian ini disebutkan bahwa variabel kejelasan sasaran anggaran, pengendalian internal, sistem pelaporan berpengaruh secara simultan terhadap variabel akuntabilitas kinerja instansi pemerintah, sebagaimana dijelaskan pada tabel 2
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