PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KETAATAN PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada OPD Di Indragiri Hilir)

Abstract

The purpose of this research is to determine the effect of budget goal clarity,
control of accounting, reporting systems and the adherence of the law regulation
on the performance accountability of government performance. The sampling
technique used purposive sampling. The method of collecting data through
questionnaires was given directly to the head of office staff, head of subdivision
and finance of the planning subdivision in all Regional Organization
Organizations (OPD) in the Indragiri Hilir Regency Government. The data
obtained were analyzed using the Statistical Package for Social Sciences (SPSS)
through SPSS 25 software. The results of empirical studies show that (1) budget
goal clarity had a significant and possitive affect to performance accountability of
government performance with a significance value of 0.008 <0.05, (2) control of
accounting had a significant and possitive affect to performance accountability of
government performance with a significance value of 0,015<0,05, (3) reporting
systems had not significantly but possitive affect to performance accountability of
government performance with a significance value of 0,005<0,05 (4) the
adherence of the law regulation had not significantly but possitive affect to
performance accountability of government performance with a significance value
of 0,836<0,05.

KeyWords : budget goal clarity, control of accounting, reporting systems, the
adherence of the law regulation, the performance accountability of
government performance.