PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA

., Risnawati (2015) PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

Risnawati, clarity of influence in a target budget, accounting control and reporting system against performance of accountability. (Under the guidance of Ms. Kusmawati., S.E., M.Si., Ak., CA). This research is intended to determine whether there is or not clarity of influence in a target budget, accounting control and reporting system against performance of accountability in a private high school at Palembang city. Sample of research’s population which have been conducted is shown there are 30 schools at Palembang city. Hypothesis testing is using regression analysis method with the help of SPSS software version 17.0. The test result is shown that the first hypothesis (H1) performance accountability is not being affected by the clarity of influence in a target budget with the signification’s score of 0,319 > 0,05. The second hypothesis (H2) stated that the performance accountability is not being affected by accounting controls with the signification’s score of 0,740 > 0,05 . Reporting system for the third hypothesis (H3) is being affected by the performance accountability with the signification’s score of 0,032 > 0,05 . Keywords: Target’s budget clarity, accounting controls, reporting system and performance of accountability.

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