Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan, Dan Kinerja Manajerial Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kota Palembang

., Julia (2015) Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan, Dan Kinerja Manajerial Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of the budget goal clarity, accounting control, reporting system, and managerial performance of government accountability performance at Palembang. The population of this study were official of Palembang government. Samples determined by using purposive sampling method, with 72 respondents. Testing the hypothesis using multiple regression analysis method with the help of SPSS v.20. The test results showed that the fist hypothesis (H1) which states that the budget goal clarity effect on accountability performance, was accepted. The second hypothesis (H2) which states that accounting control effect on accountability performance, was rejected. The third hypothesis (H3) which states that reporting system effect on accountability performance, was accepted. The fourth hypothesis (H4) which states that managerial performance effect on accountability performance, was rejected.

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