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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Management Analytical and Solution Journal Of Management Analytical and Solution (JoMAS) JURNAL KELUARGA SEHAT SEJAHTERA
May Hana Bilqis, May Hana
Accounting Departement, Universitas Sumatera Utara, Indonesia
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Factors that Influence the Reality of Performance Accountability in Government Institutions (Empirical Study in Government Deli Serdang District) Yuni Syahputri; May Hana Bilqis R; Hasbiana Dalimunthe; Hesti Sabrina; Sari Nuzullina Rahmadhani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 1 (2019): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i1.178

Abstract

This study aims to determine whether the commitment of management, decision making authority, organization culture is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling.The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sample used in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t).The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountabilitypartially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culturehave a positive and significant influence on performance accountability.
Co-Authors Agustrisna , Juwita Aldri Frinaldi Hasbiana Dalimunthe Hesti Sabrina Juwita Agustrisna Kesuma, Sambas Ade Kumalasari , Fauziah Lubis, Yeti Meliany M Ali Rusdan M Ali Rusdan, M Ali Munawarah Munawarah, Munawarah Mustia Ismail Nasution, Abdillah Arif Nasution, Abdillah Arif Rahmadhani, Sari Nuzullina Risanty Risanty Sambas Ade Kesuma Sibuhaji, Simpati Mellyginta Sinuhaji, Simpati Mellyginta Tetty Yuliati Yuni Syahputri