THE INFLUENCE OF CLARITY OF BUDGET TARGETS AND IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON PERFORMANCE ACCOUNTABILITY STUDY AT PT. PEGADAIAN (PERSERO) MAKASSAR CITY

Contemporary Journal on Business and Accounting Pub Date : 2023-04-30 DOI:10.58792/cjba.v3i1.37

Muh. Ikhsan Sultan AR, M. Yusuf, Anim Anim

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Abstract

Purpose – This study aims to examine and analyze the effect of budget target clarity and the application of public sector accounting on performance accountability studies at PT. Pegadaian (Persero) Makassar City. Design/methodology/approach – Data analysis methods using multiple regression techniques. Findings – The results showed that all hypotheses were accepted because the Clarity of Budget Targets and the Application of Public Sector Accounting had a positive and significant effect on Performance Accountability. This means that by increasing the Clarity of Budget Targets and the Application of Public Sector Accounting, it can improve the Performance of Study Performance Accountability at PT. Pegadaian (Persero) Makassar City with a big impact. Originality – Data collection used primary data obtained from a purposive sample where 10 offices were obtained, 3 respondents were determined for each office so that a total of 30 employees of PT. Pegadaian (Persero) Makassar City. Keywords: Clarity of Budget Targets, Implementation of Public Sector Accounting, Performance Accountability Paper Type Research Result

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预算目标明确性和公共部门会计实施对绩效问责制研究的影响

目的:本研究旨在检验和分析预算目标清晰度和公共部门会计应用对望加锡市Pegadaian (Persero)绩效问责研究的影响。设计/方法论/方法-使用多元回归技术的数据分析方法。研究结果-结果表明，所有假设都被接受，因为预算目标的明确性和公共部门会计的应用对绩效问责制有积极而显著的影响。这意味着通过增加预算目标的明确性和公共部门会计的应用，可以改善PT. Pegadaian (Persero) Makassar City的学习绩效问责制绩效，并产生重大影响。原创性-数据收集使用了从有目的的样本中获得的主要数据，其中获得了10个办公室，每个办公室确定了3名受访者，因此PT. Pegadaian (Persero) Makassar City共有30名员工。关键词:预算目标明确性公共部门会计实施绩效问责论文型研究成果

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Contemporary Journal on Business and Accounting

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