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All Journal JISI UMJ (Jurnal Integrasi Sistem Industri UMJ) JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Abdi Insani Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Digital Transformation Technology (Digitech) Jurnal Akuntansi, Manajemen dan Perbankan Syariah JIMEKA
Nurina Nurina
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PELAKSANAAN ANGGARAN BELANJA MODAL DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BANDA ACEH Nurina, Nurina; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of implementation of capital expenditure and adherence to laws and regulations on accountability performance of city agencies Banda Aceh. The research objective was to determine the effect of the implementation of the capital expenditure budget and compliance with laws and regulations to the accountability of the performance of city agencies Banda Aceh partial or collectively. The of this study was population treasurer of 30 working units in the city of Banda Aceh, which have 90 treasurer. Primary data were collected by distributing questionnaires. Data analysis used is multiple linear regression model. The results of the study can be explained that the implementation of the capital expenditure has positive influence on performance accountability of government agencies in Banda Aceh. Obedience to the laws and regulations has positive effect on performance accountability of government agencies in Banda Aceh. The correlation between the variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is positive and relatively strong. The role of variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is still more dominant than the other variables.Keywords The implementation of the capital budget, adherence to the rule of law, accountability of the performance of government agencies
Co-Authors Adit Prayitno Aji Bayu Prabowo Bahtiar Efendi Budilaksono, Sularso Effendi, Maya Syafriana Euis Puspita Dewi Euis Puspita Dewi, Euis Puspita Eva Rosdiana Evi Syafrida Nasution Evi Syafrida Nasution Farida Farida Firdaus Fiyya Syarifah Kurniasari Hanna Kristianasari Henni Henni Irfan Faozi Karina Auliasari Kencana, Woro Harkandi M. Rizal Yahya M. Rizal Yahya Mira Abdullah Mira Orisa Mirenty, Putri Mulan Muhammad Hamid Nahdia Sains Lini Nina Mardiana (F01108057) Nurhayati, Eni Candra Nuriyah Setyani Qurrotuna, Fina Sovitriana, Rilla Syifa Fauziah Abbas Thantawi, Ahmad Muhammad Trikariastoto, ST Trisnawati, Nana