ANALISIS PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANGAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Pada Satuan Kerja Perangkat Daerah Kota Pasuruan)

Abstract

ABSTRACT

           This study aims to determine the effect of implementation local government accounting system, the understanding of accounting, the compliance of the law regulation, and accounting control on the performance accountability of government institution. The population in this study was SKPD of Pasuruan City.  The sample use were are 71 respondents from 3 government institution. Data was collected using a questionnaire method. Data analysis method used is multiple regression analysis. The test data used is the simultaneous hypothesis test (f), the coefficient of determination (R2), and the partial hypothesis test (t). The results showed that the implementation local government acconting system does not influence on the performance of accountability of government institution, but the understanding of accounting, the compliance of the law regulation, and accounting control can influence on the performance accountability of government istitution.

Keywords: The performance accountability of government institution, the implementation of local government accounting system, the understanding of accounting, the compliance of the law of regulation, and accounting control