{"title":"对摄政部门绩效责任的预算目标、会计控制和报告系统的影响","authors":"A. Yulianto, Osmad Muthaher","doi":"10.35448/jte.v14i2.6478","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to knowing the effect of clarity of budget targets, effectiveness of accounting controls and reporting systems on the performance accountability of government agencies in Semarang city. This study took a sample with convenience sampling techniques in 24 service offices of semarang city with multiple linear regression analysis method. Based on the results of the analysis it can be concluded that the variables of budget target clarity significantly influence the performance accountability of government agencies, the effectiveness of accounting control variables have a significant effect on the performance accountability of government agencies and the reporting system has a significant effect on the performance accountability of government agencies.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"14 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PATI\",\"authors\":\"A. Yulianto, Osmad Muthaher\",\"doi\":\"10.35448/jte.v14i2.6478\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to knowing the effect of clarity of budget targets, effectiveness of accounting controls and reporting systems on the performance accountability of government agencies in Semarang city. This study took a sample with convenience sampling techniques in 24 service offices of semarang city with multiple linear regression analysis method. Based on the results of the analysis it can be concluded that the variables of budget target clarity significantly influence the performance accountability of government agencies, the effectiveness of accounting control variables have a significant effect on the performance accountability of government agencies and the reporting system has a significant effect on the performance accountability of government agencies.\",\"PeriodicalId\":162841,\"journal\":{\"name\":\"Tirtayasa Ekonomika\",\"volume\":\"14 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Tirtayasa Ekonomika\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35448/jte.v14i2.6478\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tirtayasa Ekonomika","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35448/jte.v14i2.6478","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PATI
The purpose of this study is to knowing the effect of clarity of budget targets, effectiveness of accounting controls and reporting systems on the performance accountability of government agencies in Semarang city. This study took a sample with convenience sampling techniques in 24 service offices of semarang city with multiple linear regression analysis method. Based on the results of the analysis it can be concluded that the variables of budget target clarity significantly influence the performance accountability of government agencies, the effectiveness of accounting control variables have a significant effect on the performance accountability of government agencies and the reporting system has a significant effect on the performance accountability of government agencies.
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