PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Salatiga)
Abstract: The present study
aims to examine the effect of budget goal clarity on performance accountability
government agencies. It also attempts toexamine whetherthe internal control
system mediate the effect of the budget goal clarity government performance
accountability.
The research data collection using questionnaire survey. The
questionnaire submitted to the Department of Revenue employees 50 Finance and
Asset Management Regional Salatiga, 43 questionnaires ( 86 % ) returned
complete and can be processed. The data collected were processed using path
analysis to examine the effect of direct and indirect budget goal clarity on
government performance accountability.
These results indicate that the direct effect of the budget goal clarity
government performance accountability. Budget goal clarity also significantly
affect internal control system. Budget goal clarity indirectly affect the
performance accountability of government agencies through the intervening
variables of internal control systems.
Keywords: budget goal clarity,
accountability of government performance, the system of internal control,
public sector organization
Penulis: Ummu Kaltsum, Abdul
Rohman
Kode Jurnal: jpakuntansidd141163
