Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal International Journal of Public Budgeting, Accounting and Finance
Zahro, Fatimah Harahap
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FACTORS AFFECTING THE QUALITY OF THE PERFORMANCE ACCOUNTABILITY REPORT OF GOVERNMENT AGENCY WITH ORGANIZATIONAL COMMITMENTS AS A MODERATING VARIABLE WHITIN TECHNICAL IMPLEMENTATION UNITS OF DIRECTORATE GENERAL OF EARLY CHILDHOOD EDUCATION AND COMMUNITY ED Zahro, Fatimah Harahap
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.768 KB)

Abstract

The objective of the research was to analyze the influence of the clarity of budget target, the competence of human resources, and the effectiveness of internal audit simultaneously and partially on the quality of LAKIP (The Performance Accountability Report of Government Agency) within the UPT Ditjen PAUD Dikmas (Technical Implementation Unit of Directorate General of the Early Childhood Education and Community  Education) with Organizational Commitment as moderating variable. The research used associative qualitative method. The population was 8 PPKs (Commitment Officers), 24 SPIs (Internal Supervising Units), 8 Section Heads of Program Development, 8 Budget Organizers, and 8 LAKIP Organizers in the Technical Implementation Units at the Ditjen PAUD Dikmas, and all of them were used as the samples (56 samples). Primary data were analyzed by using multiple linear regression analysis and residual test. The result of the research showed that the clarity of budget target, the competence of human resources, and the effectiveness of internal audit simultaneously and partially had significant influence on the quality of LAKIP. Organizational Commitment was able to moderate the correlation of the clarity of budget target and the competence of human resources with the quality of LAKIP whitin the UPT Ditjen PAUD Dikmas, but it was not able to moderate the correlation between the effectiveness of internal audit and the quality of LAKIP whitin the UPT Ditjen PAUD Dikmas.
Co-Authors