Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung

  • I Made Yasa Wirama Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Gusti Putu Wirawati Fakultas Ekonomi dan Bisnis Universitas Udayana
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Abstrak

The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined  sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysis technique used to test the hypothesis of this research is  multiple linear regression analysis. The results showed that budget planning, implementation of budget accountability budgets, and simultaneous budget evaluations had a significant positive effect on the performance of government agencies in the Regional Work Unit of the Badung Regency.


Keywords : Management; planning; implementation; reporting; accountability.

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Diterbitkan
2019-10-10
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YASA WIRAMA, I Made; WIRAWATI, Ni Gusti Putu. Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung. E-Jurnal Akuntansi, [S.l.], v. 29, n. 1, p. 17-31, oct. 2019. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/49946>. Tanggal Akses: 06 july 2026 doi: https://doi.org/10.24843/EJA.2019.v29.i01.p02.
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Terbitan
Vol 29 No 1 (2019)
Bagian
Artikel

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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