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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development)
Abidin, Abinayla nayla
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Economics, Econometrics & Finance

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Influence Clarity Target Budget, Control Accounting, and Systems Reporting to Performance Accountability Abidin, Abinayla nayla; Rahmawati, Rahmawati; Junaidi, Junaidi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2893

Abstract

Purpose: This research aims to analyze the influence of clarity of budget objectives, accounting control, and reporting systems on performance accountability in government agencies. Design/methodology/approach: The respondents in this study were staff in all sections of one government agency, the secretariat of the Palopo City DPRD. This research uses a causality-based quantitative method through distributing questionnaires. The population in this study were employees who worked at the Palopo City DPRD Secretariat with a sampling technique using saturated sampling (census), which means sampling utilized the entire population. The data were analyzed using SPSS software. Findings: The results of this research show that clarity of budget targets, accounting controls, and reporting systems have a positive and significant effect on performance accountability. Paper type: Research paper.
Co-Authors Junaidi Junaidi Rahmawati, Rahmawati