Akuisisi : Jurnal Akuntansi
Vol 21, No 2 (2025)

Ketepatan Sasaran Anggaran dan Akuntabilitas Kinerja Instansi Pemerintah

Erawati, Teguh (Unknown)
Herawati, Hildegardis Olci (Unknown)



Article Info

Publish Date
11 Dec 2025

Abstract

This study aims to prove the effect of the dimensions of accountability, accuracy of budget targets and implementation of performance-based budgeting on performance accountability of government agencies. The sampling technique uses the pemprov sampling method. The population in this study were all employees in the Yogyakarta City Procurement Service Section (BLP). The data used were 60 respondents. Data collection was carried out using a questionnaire via Google Form, before testing the hypothesis with multiple regression analysis, testing the quality of the data and testing the classical assumptions were carried out first. The results of this study indicate that the accuracy of budget targets has a positive and significant effect on the performance accountability of government agencies

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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...