PENGARUH PELAKSANAAN ANGGARAN BELANJA MODAL DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BANDA ACEH
Abstract: The research
examines the effect of implementation of capital expenditure and adherence to
laws and regulations on accountability performance of city agencies Banda Aceh.
The research objective was to determine the effect of the implementation of the
capital expenditure budget and compliance with laws and regulations to the
accountability of the performance of city agencies Banda Aceh partial or
collectively. The of this study was population treasurer of 30 working units in
the city of Banda Aceh, which have 90 treasurer. Primary data were collected by
distributing questionnaires. Data analysis used is multiple linear regression
model. The results of the study can be explained that the implementation of the
capital expenditure has positive influence on performance accountability of
government agencies in Banda Aceh. Obedience to the laws and regulations has
positive effect on performance accountability of government agencies in Banda
Aceh. The correlation between the variable capital expenditure budget
implementation and compliance with laws and regulations with the accountability
of the performance of city agencies Banda Aceh is positive and relatively
strong. The role of variable capital expenditure budget implementation and
compliance with laws and regulations with the accountability of the performance
of city agencies Banda Aceh is still more dominant than the other variables.
Keywords: The implementation
of the capital budget, adherence to the rule of law, accountability of the
performance of government agencies
Penulis: Nurina, M. Rizal
Yahya
Kode Jurnal: jpakuntansidd160696
