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All Journal Jurnal Ilmiah Keuangan Akuntansi Bisnis
Muhammad Hasan Ma'ruf
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntanbilitas Kinerja Instansi Pemerintah di Kantor Pertanahan Nasional Boyolali Eko Dini Ratmawati; Muhammad Hasan Ma'ruf; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.177

Abstract

This study aims to examine the effects of budget target clarity, accounting control, and reporting systems on the performance accountability of government agencies at the National Land Agency Office of Boyolali Regency. This study employed a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 55 respondents selected using purposive sampling and analyzed using multiple linear regression with IBM SPSS. The results indicate that accounting control and reporting systems have a positive and significant effect on the performance accountability of government agencies, whereas budget target clarity has no significant effect. These findings suggest that effective accounting control and high-quality reporting systems are more closely associated with improving performance accountability in the research setting. This study contributes empirical evidence to the public sector accounting literature and provides practical insights for strengthening government performance accountability.
Co-Authors Eko Dini Ratmawati Wikan Budi Utami