Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja

Abstract

This research aims to analyze the influence of clarity of budget objectives, accounting control, and reporting systems on performance accountability in government agencies. The respondents in this study were staff in all sections of one government agency, the secretariat of the Palopo City DPRD. This research uses a causality-based quantitative method through distributing questionnaires. The population in this study were employees who worked at the Palopo City DPRD Secretariat with a sampling technique using saturated sampling (census), which means sampling utilized the entire population. The data were analyzed using SPSS software. The results of this research show that clarity of budget targets, accounting controls, and reporting systems have a positive and significant effect on performance accountability.

Keywords : budget, accounting control, reporting system, accountability