KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KABUPATEN SITUBONDO

Abstract

ABSTRACT
This study aims to determine how much influence the clarity of budget targets,
accounting controls, and reporting systems on the accountability of the
performance of Situbondo District government agencies. The data used in this
study is primary data, the sample in this study is the SKPD and the head of the
village government in Situbondo Regency. The sampling technique was carried
out using purposive sampling method. The results obtained using multiple linear
regression test Y = 3,576 + 0,086 X1 + 0,193 X2 + 0,805 X3 and the test from
this study using t test. The results of this study indicate that partially the Budget
Target Clarity variable does not affect the Performance Accountability of
Government Agencies. While the Accounting Control variables and reporting
system have a positive effect on the Performance Accountability of Government
Agencies.
Keywords: Budget Target Clarity, Accounting Control and reporting system