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All Journal Accounting Analysis Journal Jurnal Akuntansi Aktual Dinamisia: Jurnal Pengabdian Kepada Masyarakat METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Basic and Applied Accounting Research Journal Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Elisabeth, Duma Megaria
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Accounting Analysis Journal

 1 
Factors Affecting Accountability Government Institution Performance Arthur Simanjuntak; Septony B. Siahaan; Duma Rahel Situmorang; Duma Megaria Elisabeth
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.61983

Abstract

Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnaires to respondents. One hundred-five questionnaires were sampled and analyzed through the saturated sampling method. Findings : The results indicate that both simultaneous and partial effects of internal control, clarity of budget targets, reporting systems, and performance-based budgets significantly influence the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Novelty : This research distinguishes itself from previous studies by highlighting that the variable with the most substantial impact on the performance accountability of government agencies within the BPKAD of the North Sumatra Provincial Government is a combination of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets, which form an inseparable unit. Keywords : Internal Control; Clarity of Budget Goals, Reporting System; Performance-Based Budget; Performance Accountability of Government Agencies
Co-Authors Abdi Nadeak Annelise Sasmita Tobing Arthur Simanjuntak Bangun, Joy Erivan Pratama Br. Ginting, Paschloudya Christina Verawaty Situmorang Deby Tobing Dimita Hemalli Premasari Purba Dimita HP Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Emma Rosinta Simarmata Erissa Antheresya Butar Butar Farida Sagala Farida Sagala Farrel Arvid Faoloaro Zai Felisa Deswana Sianturi Giann Moses Lase Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan Gracesiela Y Simanjuntak Hervina Friska Siregar Hizkia Tambunan Ivo Maelina Silitonga Ivo Maelina Silitonga Jamaluddin Jamaluddin Jaminta Sinaga Jaminta Sinaga, Jaminta Januardi Mesakh Juni Elisa Sari Ginting Junika Napitupulu Kristanty M N Nadapdap Lamria Sagala Leni Siagian Lyna M. N. Hutapea Maharani, Nurul Latiefah Manalu, Offiani Marbun, Sondang Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mulatua P Silalahi Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N. Nadiya Meilani Tarigan Novita Tarigan Nurul Hasanah Purba, Dimita H. P. Purba, Dimita H.P. Purba, Livia Grestallia Putra Pratama Putri Sopianna Sianturi Rasmulia Sembiring Rejeki Elmawati Rena Nainggolan Resianta Perangin-Angin Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Rustri Ningsih Gultom Sagala, Lamria Sahala Purba Santy Sitohang Sapitri, Nurul Saur Melianna Saur Melianna Sipayung, Saur Melianna Selvina Sitorus Sembiring, Yosephine N. Septony B Siahaan Septony B. Siahaan Siahaan, Septony B Siahaan, Septony B Sihombing, Yohanna Paulina Simanjuntak, Faido M. P. Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Wesly A. Simbolon, Roma Siregar, Elizabeth Siregar, Hervina Friska Sitanggang, David Patar Situmorang, Christina Verawaty Sondang N.B. Marbun Sumardi Adiman Tambunan, Jesica Tobing, Annelise Sasmita Wesley Simanjuntak Wesly Andri Simanjuntak Yosephine Sembiring Zai, Farrel Arvid Faoloaro