AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
ABSTRACT: This research aims
to study was done in order to test : (1) the effect of the application areas of
financial accounting , financial reporting quality control , and budget goal
clarity on accountability Aceh government performance , (2) the effect of the application of financial
accounting performance accountability of government to the regions of Aceh , (3)
the effect on the financial statements of the quality control performance accountability
Aceh government , (4) the influence of budget goal clarity on government performance
accountability Aceh .
The population in this study were all officials involved in financial processes, reporting
and budget consisting of the Head of Division (Head ) and Reporting Program, Head
of Section ( Kasi ) monitoring , evaluation and reporting , and the Head of
Sub- section ( Kasubbag ) finances . The selection is done by using the
population census methods, namely the method of election of the population used
to examine all the elements that exist in the target area or research The
results showed that the application of the area of financial accounting,
financial reporting quality control , and clarity of the budget targets
simultaneously affect the performance accountability of government agencies in
Aceh . The application areas of financial
accounting effect on performance accountability Aceh government agencies. Oversight
of financial reporting quality effect on performance accountability of
government agencies in Aceh . Budget goal clarity does not affect the
performance accountability of government agencies in Aceh .
Kata Kunci: Application of
Regional Financial Accounting, Control
of financial statement quality, Budget target Clarity , Performance
Accountability
Penulis: Darwanis, Sephi
Chairunnisa
Kode Jurnal: jpakuntansidd130172
