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Ni Wayan Dhevi Sukma Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Budaya Organisasi, Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah Ni Wayan Dhevi Sukma Dewi; I Ketut Alit Suardana
E-Jurnal Akuntansi Vol 30 No 12 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i12.p10

Abstract

Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Regency OPD. The research methods used are survey methods by spreading questionnaires to the Head of OPD, Head of Sub Division of General and Planning, and Head of Sub Division of Financial and Accounting. The data analysis technique used is multiple linear regression. The results showed that the clarity of the budget target was positively influential in performance accountability. Meanwhile, organizational culture and reporting systems negatively affect performance accountability. Keywords: Organizational Culture; Clarity Of Target Budgets; Reporting System; Government Agency Performance Accountability.
Co-Authors Ketut Alit Suardana