Nusantara Hasana Journal
Vol. 4 No. 8 (2025): Nusantara Hasana Journal, January 2025

PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

Widya Nisa Wulan Kinasih (Unknown)
Sari Narulita (Unknown)
Zaenuddin Imam (Unknown)



Article Info

Publish Date
10 Jan 2025

Abstract

This research aims to analyze the influence of Budget Target Clarity, Reporting System, and Internal Control on the Performance Accountability of Government Agencies (Case Study in the Banyuwangi Regency Local Government). The sample in this study consists of the Regional Secretariat, Regional DPRD Secretariat, Inspectorate, Departments, and Agencies in Banyuwangi Regency, totaling 27 SKPD, using the convenience sampling method. The study involves 54 respondents. Primary data was collected through a questionnaire, and data analysis employed instrument tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and determination coefficient tests using SPSS Version 26. The research findings indicate that budget target clarity does not significantly influence the performance accountability of government agencies, evidenced by a t-value of 1.234 < t-table 2,008 and a significance value (sig) of (0.223 > 0.05) The reporting system does not significantly influences the performance accountability of government agencies, with a t-value of 1.789 < t-table 2,008 and a sig value of (0.080 > 0.05). Internal control significantly influences the performance accountability of government agencies, with a t-value of 2.378 > t-table 2,008 and a sig value of (0.021 < 0.05).

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Journal Info

Abbrev

nhj

Publisher

Subject

Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Nursing

Description

Nusantara Hasana Journal published a scientific paper original articles of research and community engangement and review of the literature in: Biology, Tourism & Hospitality, Pharmacy, Chemistry, Physics, Mathematics, Education, Medicine , Medical and Health Science, Engineering & Technology, ...