PENGARUH KETEPATAN SASARAN ANGGARAN, SISTEM PENGENDALIAN MANAJERIAL SEKTOR PUBLIK DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA
ABSTRACT: This study aims to
determine the effect of the budget target accuracy , the system of public
sector managerial control and reporting systems on performance accountability .
Methods of data collection in this research is using survey method. Population
in this study is the Head SKPD , Head of Sub Division of General and Planning ,
as well as Head of Sub Division of Finance and Accounting . Data collected
through questionnaires . The analysis technique used is multiple linear
regression . The results showed that the accuracy of the budget target positive
and significant impact on performance accountability Tabanan regency SKPD .
Public sector managerial control systems and a significant positive effect on performance
accountability SKPD . The results also showed the reporting system and
significant positive effect on performance accountability SKPD.
KEYWORDS: target Accuracy of
the Budget, Public Sector Managerial Control, Reporting, Accountability
Penulis: Ida Ayu Made Dwiki
Paramitha, Gayatri
Kode Jurnal: jpakuntansidd160107
