PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada Dinas Daerah Kota Surabaya)

Abstract

This study aims to examine 1) the effect of clarity of budget targets on the performance accountability of government agencies, 2) the effect of accounting controls on the performance accountability of government agencies, 3) the effect of reporting systems on the accountability of government agencies' performance in the Surabaya City Regional Office. The sample was determined based on the purposive sampling method, so that a sample of 22 offices was obtained. Data analysis techniques using multiple linear regression analysis with the accountability of the performance of government agencies as the dependent variable and clarity of budget targets, accounting controls, reporting systems as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) the clarity of budget targets influences does not affect the accountability performance of government agencies, (2) accounting controls affect the accountability performance of government agencies, (3) the reporting system affect the accountability performance of government agencies.