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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Indonesia Sosial Teknologi Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Ilmiah Akuntansi dan Keuangan
Rahmadhani, Sari Nuzullina
UNIVERSITAS MEDAN AREA
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Factors that Influence the Reality of Performance Accountability in Government Institutions (Empirical Study in Government Deli Serdang District) Yuni Syahputri; May Hana Bilqis R; Hasbiana Dalimunthe; Hesti Sabrina; Sari Nuzullina Rahmadhani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 1 (2019): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i1.178

Abstract

This study aims to determine whether the commitment of management, decision making authority, organization culture is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling.The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sample used in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t).The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountabilitypartially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culturehave a positive and significant influence on performance accountability.
Co-Authors Aditya Amanda Pane Anita Putri, Anita Arie Kartika Atika Rizki Dewi Maya Sari Fauziah Rahman Gultom, Selfi Afriani Hasbiana Dalimunthe Hasibuan, Raya Puspita Sari Hasibuan, Thezar Fiqih Hidayat Hesti Sabrina Jazuli, Muhammad Asrin May Hana Bilqis, May Hana Muhammad Dharma Tuah Putra Nasution Nurcahyani, Marizha Rana Fathinah Ananda Rizki, Atika Sari Bulan Tambunan Siagian, Dewi Asriyani Simatupang, Torang T. Alvi Syahri Mahzura Tambunan, Adam Tursina Tursina Vani Alicia Napitupulu Vina Arnita Yuni Syahputri