JRA: Jurnal Riset Akuntansi
Vol. 4 No. 1 (2012): Jurnal Riset Akuntansi

Pengaruh Kejelasan Sasaran Anggaran dan Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja

Septiriane, Sherillia (Unknown)
Nusdal, Yon (Unknown)



Article Info

Publish Date
01 Apr 2012

Abstract

The purpose of research by the author, to determine the effect of Budget Goal Clarity and Application Public Sector Performance Accounting the Performance Accountability in Parliament Office in Bandung. The research method used is descriptive analysis and verification methods with quantitative approaches. The population in this study were all employees of Sub Division of Budget and Finance Council Bandung totaling 20 people. The sample selection is done by using saturation sampling method with a sample of 20 people where the total population is equal to the number of samples. The analysis model used is multiple linear regression analysis. The results of hypothesis testing in this study showed that Clarity Budget Target has a significant positive effect on Performance Accountability means the obvious target for the budget, it is increasingly easy to be accounted for. Implementation of International Public Sector Accounting has a significant positive effect on Performance Accountability means the better implementation of public sector accounting, the more accountable.

Copyrights © 2012






Journal Info

Abbrev

jira

Publisher

Subject

Economics, Econometrics & Finance

Description

JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ...