Desti Dila Ramanda, Desti and Yaumil Khoiriyah, Yaumil (2023) PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK, PENGAWASAN KUALITAS LAPORAN KEUANGAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH. Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.
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Abstract
This research aims to determine the effect of implementing accounting public sector, monitoring of the quality of financial reports and budget targets clarity on accountability of government agencies performance. This type of research was quantitative research. The data source was primary data. The data collection method used the field research method to go straight to the field. The population in this research included the head of the finance subdivision and two accounting staff in each OPD of Bandar Lampung City. The sampling method was a non-probability sample with purposive sampling technique. The data analysis method used was multiple linear regression. The results of this research found that the implementation of public-sector accounting and monitoring the quality of financial reports does not have a positive and significant effect on performance accountability, while clarity of budget targets has an positive and significant effect on the Performance Accountability of Government Agencies. Keywords: Performance Accountability, Public Sector Accounting, Quality Control of Financial Reports, Budget Clarity Targets.
Item Type: | Thesis (Skripsi) |
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Subjects: | 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi eSkripsi |
Divisions: | Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi |
Depositing User: | Desti Dila Ramanda |
Date Deposited: | 27 Dec 2023 00:54 |
Last Modified: | 27 Dec 2023 00:54 |
URI: | http://repo.darmajaya.ac.id/id/eprint/14424 |
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