Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan terhadap Akuntabilitas Kinerja

Triana Sukma Apriliani (Politeknik Negeri Jember)
Rahma Rina Wijayanti (Politeknik Negeri Jember)

ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Vol 2 No 2 (2022): Desember

This aim of the study was to determine the effect Clarity of Budget Targets, Accounting Control, and Reporting Systems on Performance Accountability in Probolinggo District Government Agencies. This research is included in quantitative research. The data used is in the form of a questionnaire distributed to 18 SKPD in Probolinggo Regency. The data analysis technique used is multiple linear regression analysis. The results of the analysis show variables that affect the performance accountability of government agencies are Clarity of Budget Targets and Reporting Systems. Accounting Control variable has no effect on the Performance Accountability of Government Agencies.