e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Analisis Faktor Sistem Akuntansi Daerah, Pengendalian Intern dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kota Tual (Studi Kasus SKPD Kota Tual)

Refalina Alkatiri Puput (Universitas Islam Malang)
Anik Malikah (Universitas Islam Malang)
Junaidi Junaidi (Universitas Islam Malang)



Article Info

Publish Date
19 Sep 2023

Abstract

Government Agency Performance Accountability refers to the responsibility of a government entity to take ownership of both successful and unsuccessful implementation in its efforts to attain predefined objectives and goals. This accountability is manifested through regular government agency performance reports. In order to better understand how government entities are held accountable, the effects of regional accounting systems, internal control systems, and reporting systems will be examined in this study. The study questioned 82 individuals from a set of 15 Tual City-based SKPDs using a purposive sample methodology. Multiple linear regression analysis and a questionnaire were used to collect the data. The results of the F-test demonstrate that governmental entities' accountability is significantly influenced by the regional accounting system, internal controls, and reporting system. To assess the precise effects of each independent variable on the dependent variable, partial tests (t-tests) were performed. The findings of the study point to a considerable impact of the regional accounting system, internal controls, and reporting system on the performance accountability of governmental agencies.Keywords: Regional accounting system, internal control and reporting system, performance accountability of government agencies

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...