Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan
The change in regional budget standards is to create regional budgets accurately and economically, efficiently, and effectively that represent the interests and aspirations of local communities in relation to regional financial management. Accountability must be fulfilled by the government by looki...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
2024-12-01
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| Series: | Jurnal Akuntansi dan Audit Syariah |
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| Online Access: | https://e-journal.uingusdur.ac.id/JAAiS/article/view/8726 |
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| _version_ | 1849404687081537536 |
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| author | Dini Indriyani Muhammad Shulthoni |
| author_facet | Dini Indriyani Muhammad Shulthoni |
| author_sort | Dini Indriyani |
| collection | DOAJ |
| description | The change in regional budget standards is to create regional budgets accurately and economically, efficiently, and effectively that represent the interests and aspirations of local communities in relation to regional financial management. Accountability must be fulfilled by the government by looking at the budget, accounting control, and reporting system. The purpose of this study is to determine the effect of accounting control, reporting system, and clarity of budget targets on the accountability of the performance of government agencies of Pekalongan Regency. This research belongs to the type of quantitative research. The data collection method in this study was a questionnaire method using a sample of 51 respondents. Sampling technique by purposive sampling method. This study used a multiple linear regression test data analysis method with the help of SPSS 26. The results showed that accounting control affects the accountability of the performance of government agencies in Pekalongan District. The reporting system and clarity of budget targets do not affect the accountability of the performance of government agencies in Pekalongan District. |
| format | Article |
| id | doaj-art-43af84e2d5084a93951e526600a800ea |
| institution | Kabale University |
| issn | 2775-6270 2775-8443 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan |
| record_format | Article |
| series | Jurnal Akuntansi dan Audit Syariah |
| spelling | doaj-art-43af84e2d5084a93951e526600a800ea2025-08-20T03:36:54ZengUniversitas Islam Negeri K.H. Abdurrahman Wahid PekalonganJurnal Akuntansi dan Audit Syariah2775-62702775-84432024-12-0152138153https://doi.org/10.28918/jaais.v5i2.8726Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten PekalonganDini Indriyani 0Muhammad Shulthoni1UIN K.H. Abdurrahman Wahid PekalonganUIN K.H. Abdurrahman Wahid PekalonganThe change in regional budget standards is to create regional budgets accurately and economically, efficiently, and effectively that represent the interests and aspirations of local communities in relation to regional financial management. Accountability must be fulfilled by the government by looking at the budget, accounting control, and reporting system. The purpose of this study is to determine the effect of accounting control, reporting system, and clarity of budget targets on the accountability of the performance of government agencies of Pekalongan Regency. This research belongs to the type of quantitative research. The data collection method in this study was a questionnaire method using a sample of 51 respondents. Sampling technique by purposive sampling method. This study used a multiple linear regression test data analysis method with the help of SPSS 26. The results showed that accounting control affects the accountability of the performance of government agencies in Pekalongan District. The reporting system and clarity of budget targets do not affect the accountability of the performance of government agencies in Pekalongan District.https://e-journal.uingusdur.ac.id/JAAiS/article/view/8726accounting controlreporting systemclarity of budget goalsaccountability |
| spellingShingle | Dini Indriyani Muhammad Shulthoni Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan Jurnal Akuntansi dan Audit Syariah accounting control reporting system clarity of budget goals accountability |
| title | Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan |
| title_full | Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan |
| title_fullStr | Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan |
| title_full_unstemmed | Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan |
| title_short | Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan |
| title_sort | pengaruh pengendalian akuntansi sistem pelaporan dan kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah kabupaten pekalongan |
| topic | accounting control reporting system clarity of budget goals accountability |
| url | https://e-journal.uingusdur.ac.id/JAAiS/article/view/8726 |
| work_keys_str_mv | AT diniindriyani pengaruhpengendalianakuntansisistempelaporandankejelasansasarananggaranterhadapakuntabilitaskinerjainstansipemerintahkabupatenpekalongan AT muhammadshulthoni pengaruhpengendalianakuntansisistempelaporandankejelasansasarananggaranterhadapakuntabilitaskinerjainstansipemerintahkabupatenpekalongan |