ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah |
| Nama: AGUSTIN USMAN |
| Tahun: 2024 |
| Abstrak Accountability is a concept in governance that emphasizes the obligation to account for the actions of individuals or organizations that have been ordered. In facing accountability challenges, the government must pay attention to various aspects such as budget, accounting control, effectiveness of budget implementation and reporting systems. This research was conducted because most government agencies have not experienced significant improvements, so that the public demands an increase in the quality of public services from the government. This study aims to test and analyze the effect of budget target clarity, accounting control and reporting systems on the performance accountability of Palu City government agencies. This research was conducted at 41 Regional Apparatus Organizations of Palu City. This research uses a quantitative approach, using primary data in the form of a questionnaire. The sample in this study used a saturated sample method (census) with 82 respondents as observation units. Respondents in this study were the Head of Service / Secretary and Head of Finance. This research data analysis technique uses Partial Least Squre analysis technique using WarpPLS software version 7.0. The results show that budget target clarity, accounting control, and reporting systems have a positive and significant effect on the performance accountability of Palu City government agencies. With the clarity of clear budget targets, effective accounting controls, and a good reporting system, it will increase the performance accountability of Palu City government agencies. |