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All Journal Accounting Analysis Journal Jurnal Ilmiah METHONOMI JURNAL MUTIARA AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Inovasi EDUCTUM: Journal Research Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Duma Rahel Situmorang, Duma Rahel
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 Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Christina V Situmorang Christina V Situmorang Dimita Hemalli Premasari Purba Dona Pasaribu Elisabeth, Duma M. Elisabeth, Duma Megaria Fanny Kristina Siregar Farida Sagala Farida Sagala Gaol, Musa Marolop Lumban Ginting, Mitha C. Ginting, Mitha Christina Ginting, Mitha Cristina Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Herlina Risnawati Sitorus Hotmaida Naibaho Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jennifer Jeudi A. T. P. Sianturi Jimmy F. Naibaho Junika Napitupulu Junita, Rahel Lamria Sagala Lamria Sagala Lidia Anggita Purba May Sartika Tarigan Melanthon Rumapea Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mulatua P. Silalahi Mulatua Silalahi, Mulatua Nadeak, Heri Nainggolan, Rahel Junita Nduru, Mekarius Nurfiza, Marta Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita H.P Purba, Dimita Hemalli Premasari PUTRI JESICA SITORUS Rahel Junita Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan Saragih Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sagala, Lamria Sagala Sahala Purba Saur Melianna Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan, Septony B. Siahaan, Septony B Sianturi, Jeudi A.T.P. Sibarani, Apriani M SIBARANI, APRIANI M. Sibarani, Apriani Magdalena Silalahi, Mulatua P Silalahi, Mulatua P. Silitonga, Ivo M. Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Reymondo Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Sipayung, Tri Darma Siregar, Elizabeth Siregar, Jeremia Siti Normi, Siti Situmorang, Christina V Sondang Ni Bulan Marbun Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Yosephine Sembiring