Literature Review: Factors Affecting The Performance Accountability Report of Government Agencies (LAKIP) Local Government in Indonesia

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-31 DOI:10.47153/afs31.5312023

Idel Eprianto

引用次数: 0

Abstract

This article is a literature review the factors that affect the performance accountability report of government agencies (LAKIP) of local governments in Indonesia which is the dependent variable. While the independent variable is compliance with legislation, competence of human resources, clarity of budget goals. The hypothesis that is built is to examine the influence between variables so that it can be used in further research. The results of the literature review show the influence of the variable compliance with regulations, human resources competency and clarity of budget goal to LAKIP local governments in Indonesia.

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文献综述:影响印尼地方政府机构绩效问责报告的因素

本文对影响印尼地方政府机构绩效问责报告(LAKIP)的因素进行文献综述，LAKIP是因变量。而自变量是遵守法律、人力资源的能力、预算目标的清晰度。所建立的假设是为了检验变量之间的影响，以便在进一步的研究中使用。文献综述的结果显示了法规遵守变量、人力资源胜任力和预算目标清晰度对印尼LAKIP地方政府的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.