Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja dengan Kinerja Manajerial sebagai Variabel Moderasi pada Instansi Pemerintah Kota Palembang

Lesmana, Desy and Maimunah, Mutiara Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja dengan Kinerja Manajerial sebagai Variabel Moderasi pada Instansi Pemerintah Kota Palembang. Buletin Ekonomi, 12 (1). pp. 37-48. ISSN 1410-2293

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Abstract

This study aims to examine the effect of the budget goal clarity, accounting control system and reporting system of government accountability performance with managerial performance as moderating variable. The populations on this study were official level head, head of section, and head of sub-section of Palembang Government. Samples determined by using purposive sampling method. with the help of SPSS ver 20.0. The test results showed that managerial performance cannot moderated the relationship between budget goal clarity, accounting control system, reporting system and government accountability performance.

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