ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Lingkungan Pengendalian Dan Perencanaan Anggaran Terhadap Akuntabilitas Instansi Pemerintah Daerah (Studi Pada Organisasi Perangkat Daerah Provinsi Sulawesi Barat) |
| Nama: HISYAM NUR ASLAM |
| Tahun: 2024 |
| Abstrak This study aimed to comprehensively examine the influence of both the Control Environment and Budget Planning on the Accountability of Local Government Agencies, considering both simultaneous and partial effects. The research involved 36 Regional Apparatus Organizations in West Sulawesi Province, representing the entire population under study. The sampling employed the saturated sample method, and data analysis was conducted using multiple linear regression analysis through the Statistical Package for the Social Sciences (SPSS) version 25.0 program. The findings reveal that (1) the Control Environment, when considered individually, does not exhibit a significant impact on the accountability of local government agencies, This is due to the lack of good working relationships with relevant agencies, where each agency competes to be the best, resulting in competition among agencies and causing a lack of collaboration between them. (2) Conversely, budget planning demonstrates a positive and noteworthy influence on the accountability of these agencies. (3) When both the Control Environment and Budget Planning are collectively examined, they jointly exhibit a positive and significant impact on the accountability of local government agencies. Keywords: control environment, budget planning, Accountability of local government agencies |