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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review EKONOBIS (JURNAL EKONOMI DAN BISNIS) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Akuntansi Aktual Quantitative Economics Research Journal of Economic, Bussines and Accounting (COSTING) JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Elastisitas Jurnal Ekonomi Pembangunan Jurnal Abdimas Sangkabira International Journal of Social Science Prosiding Konferensi Nasional PKM-CSR Formosa Journal of Science and Technology (FJST) Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences The Es Economics and Entrepreneurship Jurnal Ilmu Ekonomi International Journal of Tourism Business Research Jurnal Oportunitas : Ekonomi Pembangunan Journal of Social and Humanities West Science Social and Humanities Studies Jurnal Abdimas Independen International Journal of Economics Studies E-JURNAL AKUNTANSI
Prayitno Basuki, Prayitno
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Journal : The Indonesian Accounting Review

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The effect of budget goal clarity, organizational commitment, accounting control, and adherence to laws on the perception of government performance of Central Lombok Regency Fathul Jawadi; H. Prayitno Basuki; Lukman Effendy
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.850

Abstract

This research was conducted to examine the effect of budget goal clarity, organization-al commitment, accounting control and adherence to laws on the perceptions of gov-ernment performance. The respondents consists of the structural positions in a region-al government such as the chair person of a body, an agency, a division, a subdivision, and the team of government performance report of Central Lombok Regency. It used a purposive sampling method to get the respondents. They were asked to respond a set of questions in a questionnaire. Of the 90 questionnaires distributed, only 78 question-naires were valid for analysis. The data were analyzed using multi-linear regression method with SPSS 18.0. The results show that budget goal clarity and organizational commitment have an effect on the perception of government performance. The ac-counting control and adherence to laws have no effect on the perceptions of govern-ment performance. It implies that is important to have observation of planning and budget execution as well as the local government commitment to make the financial transaction control and adherence of laws run effectively. The local government shall obey the existing laws in order to integrate the strategic plan system, governance accounting system, budgeting system and exchequer system into an integrated system by improving human resource and information technology.
Co-Authors Adhitya Bagus Singandaru Ahmad Rifa'i Ahmad Riva'i Ahmadi, Sambirang Akram Akram Akram Akram, Akram Alamsyah MT MT Amy Wardian Pratama Anggara, Jaka Animah Animah Animah Animah Ardhi, Khairunnisa Azhari, Rudi Baihaki, Muhammad Baiq Ismiwati Baiq Saripta Wijimulawiani Budiarto, H. Chaidir, Taufiq Dayani , Rahman Deni Ahriati Devi Febriana Dewi, Wulan Puspita Dwi Anugrah Putra Dwi Budi Santoso Dwi Yulianda Eka Agustiani Elfan Hidayat EMI SALMAH Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi Fuady, Helmy H. Budiarto Hailuddin Hailuddin Hairil Anwar Handia Fahrurrozi Handry Sudiartha Athar Helmy Fuady Hendriadi Hendriadi Hermanto Hermanto Hermanto Hermanto Hidayatin, Asmiranda Husni, Vici Handalusia Ika Asmawati Ika Asmawati Indrawan, I Nyoman Gde Ary Irwan Suriadi Iwan Harsono Jalaludin Jalaludin KARISMAWAN, PUTU Krismon Nusantara Saksi Lilik Handajani Lukman Effendy M. Andy Farhan Nasrullah Mahmudi, Hadi Mahyuni Mahyuni Moh. Deni Kantono Muhammad Afif Muhammad Alwi Muhammad Firmansyah, Muhammad Muhjirin, Muhjirin Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Nurmayanti, Laila Oktaviani, Lita Kalhana Prima Astuti Handayani Putri, Bq. Ananta Ratna Wati, Raudatul Risma Diri Artha Sahri Saputra, Jonni Eko Satarudin Savira, Aora Selatan, Liga Ayun Sri Handayati Sri Pancawati Sri Pancawati Martiningsih Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Wibawanindah, Nadiani Widiarti Winata, Ni Gusti Ayu Winda Maulia Zulfirman Switriansyah