PENGARUH KETEPATAN SASARAN ANGGARAN, SISTEM PENGENDALIAN MANAJERIAL SEKTOR PUBLIK DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA

  • Ida Ayu Made Dwiki Paramitha Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Gayatri . Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to determine the effect of the budget target accuracy , the system of public sector managerial control and reporting systems on performance accountability . Methods of data collection in this research is using survey method. Population in this study is the Head SKPD , Head of Sub Division of General and Planning , as well as Head of Sub Division of Finance and Accounting . Data collected through questionnaires . The analysis technique used is multiple linear regression . The results showed that the accuracy of the budget target positive and significant impact on performance accountability Tabanan regency SKPD . Public sector managerial control systems and a significant positive effect on performance accountability SKPD . The results also showed the reporting system and significant positive effect on performance accountability SKPD.

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Published
2016-09-04
How to Cite
PARAMITHA, Ida Ayu Made Dwiki; ., Gayatri. PENGARUH KETEPATAN SASARAN ANGGARAN, SISTEM PENGENDALIAN MANAJERIAL SEKTOR PUBLIK DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA. E-Jurnal Akuntansi, [S.l.], v. 16, n. 3, p. 2457-2479, sep. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/21661>. Date accessed: 23 nov. 2024.
Section
Articles

Keywords

target Accuracy of the Budget, Public Sector Managerial Control, Reporting, Accountability