Pengaruh Ketepatan Anggaran, Sistem Pengendalian Manajerial Sektor Publik, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja

  • Bella Puspita Rininda Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia
  • Erina Sudaryati Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia

Abstract

The purpose of this research is to examine and analyze the influence of the precision it managerial control systems, public sector, and reporting systems that allegedly influenced the performance accountability. The sample of this research was an employee of SKPD Tanah Laut Regency selected by using Purposive Sampling method with the total number of respondents as many as 81 people. The data collection of this research is used the questionnaires instrument. The data collected was analyzed by multiple linear regression analysis. The results of this research indicate that the accuracy and control systems of managerial accountability to public sector performance. However, the reporting system does not influence on performance accountability in SKPD Tanah Laut Regency.


Keywords: Accountability For Performance; It Managerial Control Systems; The Accuracy Of The Public Sector; The Reporting System.

Downloads

Download data is not yet available.

References

Ajibolade, S. O., & Oboh, C. S. (2017). A critical examination of government budgeting and public funds management in Nigeria. International Journal of Public Leadership, 13(4), 218–242. https://doi.org/10.1108/ijpl-11-2016-0045

Akbar, R., Pilcher, R. A., & Perrin, B. (2015). Implementing performance measurement systems: Indonesian local government under pressure. Qualitative Research in Accounting and Management, 12(1), 3–33. https://doi.org/10.1108/QRAM-03-2013-0013

Al-Shbail, T., & Aman, A. (2018). E-government and accountability: How to mitigate the disorders and dysfunctions of accountability relationships. Transforming Government: People, Process and Policy, 12(2), 155–190. https://doi.org/10.1108/TG-09-2017-0057

Anjarwati, M. (2012). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Accounting Analysis Journal, 1(2).

Anthony, R. N., Dearden, J., & Bedford, N. M. (2005). Sistem Pengendalian Manajemen. Jakarta: Erlangga.

Bastian, I. (2010). Akuntansi Sektor Publik Suatu Pengantar (3rd ed.). Jakarta: Erlangga.

Brusca, I., & Montesinos, V. (2016). Implementing Performance Reporting in Local Government: A Cross-countries Comparison. Public Performance and Management Review, 39(3), 506–534. https://doi.org/10.1080/15309576.2015.1137768

Darman, & Baharuddin, A. (2015). The Effect of Budgetary Participation, Budget Goal Clarity, Decentralized Structure, and Public Accountability on the Performance of Regional Work Units (SKPD) at Gowa District, Sulawesi Selatan. Scientific Research Journal, III(X), 22–30.

Dewi, M. A. P., & Supadami, N. L. (2015). Pengaruh Ketepatan Anggaran Dan Pengendalian Manajerial Sektor Publik Pada Akuntabilitas Kinerja Skpd. E-Jurnal Akuntansi Universitas Udayana, 12(1), 50–63.

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103

Ellwood, S. (1993). Parish and town councils: Financial accountability and management. Local Government Studies, 19(3), 368–386. https://doi.org/10.1080/03003939308433687

Elwood, B. (2005). Manajemen Produksi. Jakarta: Erlangga.

Fitriana, R. D., Hidayati, N., & Mawardi, M. C. (2018). Kejelasan Sasaran Anggaran,Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah. Jurnall Ilmiah Riset Akuntansi, 07(02), 91–103.

Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.

Halim, A. (2007). Akuntansi Sektor Publik. Jakarta: Salemba Empat.

Hanafi, I. (2019). Pemkab Tanah Laut evaluasi SAKIP. Retrieved from https://kalsel.antaranews.com/berita/132395/pemkab-tanah-laut-evaluasi-sakip

Heptariani.Z, S., Rasuli, M., & Taufik, T. (2013). Pengaruh Kejelasan Sasaran Anggaran, Budaya Organisasi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja (Studi Empiris Pada Universitas Riau). Jurnal Sorot, 8(1), 32. https://doi.org/10.31258/sorot.8.1.2349

Herawaty, N. (2011). Pengaruh Kejelasan Sasaran Anggran, Pengendalian Akuntansi, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Kota Jambi. Jurnal Penelitian Universitas Jambi Seri Humaniora, 13(2), 31–36.

Herlianto, D. (2015). Anggaran Keuangan. Yogyakarta: Gosyen Publishing.

Hutama, R. S., & Yudianto, I. (2019). The Influence of Budget Participation , Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance. Journal of Accounting Auditing and Business, 2(2). https://doi.org/10.24198/jaab.v2i2.22640

Ibrahim. (2005). Metodologi Penelitian Kualitatif. Bandung: Alfabeta.

Ikhsan, A., Lesmana, S., & Hayat, A. (2015). Teori Akuntansi. Bandung: Citapustaka Media.

Keerasuntonpong, P., Manowan, P., & Shutibhinyo, W. (2019). Reforming government public accountability: the case of Thailand. Journal of Public Budgeting, Accounting and Financial Management, 31(2), 237–263. https://doi.org/10.1108/JPBAFM-05-2018-0051

Lina, & Stella. (2013). Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial : Kepuasan Kerja Dan Job Relevant Information Sebagai Variabel Intervening. Jurnal Bisnis Dan Akuntansi, 15(1), 37–56.

Mahsun, M. (2012). Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE.

Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: ANDI.

Mulyadi. (2001). Akuntansi Manajemen Konsep, Manfaat dan Rekayasa. Jakarta: Salemba Empat.

Munandar, M. (2000). Budgeting: Perencanaan Kerja, Pengkoordinasian Kerja, Pengawasan Kerja. Yogyakarta: BPFE.

Nafarin, M. (2007). Penganggaran Perusahaan. Jakarta: Salemba Empat.

Ompusunggu, K. B., & Bawono, I. R. (2006). Pengaruh Partisipasi Anggaran Dan Job Relevant Information (Jri) Terhadap Informasi Asimetris. Simposium Nasional Akuntansi IX Padang. https://doi.org/10.34010/jra.v6i2.517

Paramitha, I. A. M. D., & Gayatri. (2016). Pengaruh Ketepatan Sasaran Anggaran, Sistem Pengendalian
Manajerial Sektor Publik Dan Sistem Pelaporan Pada Akuntabilitas Kinerja. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2457–2479.

Pratama, R., Agustin, H., & Taqwa, S. (2019). Pengaruh Pengendalian Akuntansi, Sistem Pelaporan dan Kejelasan Sasaran Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintah. Jurnal Eksplorasi Akuntansi, 1(1), 429–444.

Priyatno, D. (2013). Analisis Korelasi, Regresi dan Multivariate dengan SPSS. Yogyakarta: Gaya Media.

Rasul, S. (2007). Pengintegrasian Sistem Akuntabilitas Kinerja dan Anggaran Dalam Perspektif UU No 17/2003 Tentang Keuangan Negara. Jakarta: PNRI.

Riduan. (2010). Metode dan Teknik Menyusun Tesis. Bandung: Alfabeta.

Setiawan, E. (2019). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Pemerintah. Tirtayasa Ekonomika, 14(2), 204. https://doi.org/10.35448/jte.v14i2.6478

Suadi, A. (2006). Sistem Pengendalian Manajemen. Yogyakarta: BPFE.

Sugiyono. (2016). Metode Penelitian Pendidikan. Bandung: Alfabeta.

Sujarweni, W. (2014). Metodologi Penelitian Lengkap, Praktis, dan Mudah Dipahami. Yogyakarta: Pustaka Baru.

Sumarno, J. (2005). Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan Terhadap Hubungan Antara Partisipasi Anggaran dan Kinerja Manajerial. Jurnal Bisnis Strategi.

Tyer, C., & Willand, J. (1997). Public budgeting in America: a twentieth century retrospective. Journal of Public Budgeting, Accounting & Financial Management, 9(2), 189–219. https://doi.org/10.1108/jpbafm-09-02-1997-b001
Published
2020-05-25
How to Cite
RININDA, Bella Puspita; SUDARYATI, Erina. Pengaruh Ketepatan Anggaran, Sistem Pengendalian Manajerial Sektor Publik, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja. E-Jurnal Akuntansi, [S.l.], v. 30, n. 5, p. 1099 - 1113, may 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57641>. Date accessed: 27 sep. 2022. doi: https://doi.org/10.24843/EJA.2020.v30.i05.p03.
Section
Artikel