Kejelasan sasaran anggaran dan SPIP terhadap akuntanbilitas kinerja instansi dimoderasi partisipasi penyusun

Mardiana, Mardiana and Setiyowati, Wahyu Supami (2021) Kejelasan sasaran anggaran dan SPIP terhadap akuntanbilitas kinerja instansi dimoderasi partisipasi penyusun. El Muhasaba Jurnal Akuntansi, 12 (2). pp. 116-126. ISSN 2442-8922

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Abstract

The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation. This study uses quantitative research methods. Population of 34 Regional Apparatus Organizations in Malang City. The data analysis technique used multiple regression analysis. The results showed the clarity of budget targets, and the internal control system had an effect on performance accountability in OPD Malang City. A clear budget and according to organizational goals increases the accountability of the performance of government agencies. The implementation of an internal control system in each activity increases the accountability of the performance of government agencies. Participation in budgeting moderates the relationship between the clarity of budget targets and the internal control system that affects performance accountability. Participation in budgeting is very important for the preparation of a government budget in accordance with organizational goals. With participation in budgeting, the clarity of budget targets and the internal control system has increased and has an impact on increasing the accountability of government performance.

Item Type:	Journal Article
Additional Information:	Kejelasan sasaran anggaran dan SPIP terhadap akuntanbilitas kinerja instansi dimoderasi partisipasi penyusun
Keywords:	clarity of targets; internal control systems; participation in budgeting; accountability
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Management
Depositing User:	mardiana mardiana
Date Deposited:	17 May 2022 09:36

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