PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA DI SEKRETARIAT DAERAH (SETDA) KAB. LEBAK

Penulis

  • Amara Austin Universitas La Tansa Mashiro
  • Ela Widasari Universitas La Tansa Mashiro
  • Imas Fatimah Universitas La Tansa Mashiro

Abstrak

The Regional Secretariat (SETDA) is an auxiliary element of the local government is a public organization. This study aims to test and analyze the effect of clarity of budget goals and accounting control on performance accountability in the Regional Secretariat of Lebak Regency. This research uses quantitative methods by collecting data using primary data. The population in this study was 91 respondents to setda employees. The sample in this study used a total sampling of only 63 respondents. This study used a likert scale. The analysis technique used in this study is multiple linear regression analysis. The result of this study is that clarity of budget goals on performance accountability has no effect. For the influence of accounting control on performance accountability has an effect. For clarity of budget goals and accounting control of performance accountability affects simultaneously in the Regional Regional Office of Lebak Regency..

Unduhan

Diterbitkan

2023-08-15

Terbitan

Vol 10 No 2 (2023)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2023 Amara Austin, Ela Widasari, Imas Fatimah

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  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).