Pengaruh Pengawasan Fungsional Dan Penerapan Sistem Akuntansi Terhadap Akuntabilitas Instansi Pemerintah Daerah Kota Pariaman
Abstract: This study was aimed
to determine the effect of (1) functional supervising , and (2)accounting
system toward the accountability of govermental institution.
The research is causative. The population were all working units (SKPD)
in Pariaman City regency. Technique in taking sampling was
a total sampling method and obtained 27 SKPDs. Type
of data used
was subject data
and the data
source used wasprimary data. Data collection method used was by using questionnaires. The analysis
used was multiple regression analysis.
The result shows that functiona supervising significantly give positive
effect to the accountability of govermental institution and the imlpemetation
accounting system doesn’t significantly influence the accountability of
govermental institution.
Penulis: Rio Rizkita Dharma
Kode Jurnal: jpakuntansidd140687
