Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah dengan Komitmen Organisasi Sebagai Variabel Pemoderasi
Abstract: This research is
conducted to examine the effect of budget participation, budget goal clarity,
accounting control and reporting system on performance accountability of
government agencies with organizational commitment as a moderating variable.
The sample in this study was taken with a purposive sample of non probability
sampling that adjusted with certain criteria or considerations. The sample in
this study are structural officials in Pekalongan Regency which amounted to 90
respondents. The results of this study show that the participation of the
budget, the budget goal clarity, accounting controls and reporting systems have
significant positive effect to the performance accountability of government
agencies. However, budget participation, budget goal clarity, accounting
controls and reporting systems do not affect the performance accountability of
government agencies with organizational commitment as moderating variable.
Keywords: Budget
Participation; Goal Clarity of Budget; Accounting Control; Reporting System;
Performance Accountability of Goverment; Organizational Commitment
Penulis: Beny Arifin W
Kode Jurnal: jpakuntansidd120473
