PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN MALANG

Abstract

This study is aimed to determine the effect of the characteristics of budget objective, application of accounting information system, and decentralization on the performance of local government officer Malang regency. Sources of data using primary data and using purposive sampling method shared to 43 government officers in district and sub-district as the respondents, but we only got back 34 respondents. The result of this study indicate that the variable characteristics of objective have a positive effect on the performance of local government officer Malang regency. While, the application of  accounting information system and decentralization does not affect on the performance of local government officer Malang regency.

 

Keywords : officer performance, characteristics of budget objective, application of accounting information system, decentralization