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All Journal Jurnal Ekonomi JIP (Jurnal Industri dan Perkotaan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement
Julita Julita
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences Transportation

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : APAKAH DIPENGARUHI KOMPETENSI APARATUR, TEKHNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN? Gabyvia Septiyani; Taufeni Taufik; Julita Julita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.534 KB) | DOI: 10.31258/jc.1.2.184-201

Abstract

The purpose of this research is to examines the influence of government apparatus competency, usage of information technology, accounting control and reporting system against the performance accountability of government agencies. The population of this research is all of OPD in Pekanbaru Government. The sample of this research are Chief of OPD, Chief of Subdivision of finance, and accountability compiler staff at 43 OPD of Pekanbaru City which selected by using purposive sampling method. This research is using primer data by using questionnaires. Analysis method that used in this research is doubled regression analysis. The instrument of analysis that used in this research is statistical Product and Service Solution (SPSS) Version 17.0 for windows. The results of this research indicate that: (1) the government apparatus competency influencing performance accountability of government agencies (2) the usage of information technology influencing performance accountability of government agencies (3) the accounting control influencing performance accountability of government agencies (4) the reporting system does not influence the performance accountability of government agencies
DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU Sri Hayani; Julita Julita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.78-93

Abstract

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.
Co-Authors Aulia, Putri Desmiyawat, Desmiyawat Gabyvia Septiyani Harahap, Ilham Akbar Hutabarat, Roy Hendra Nur, Azlina Restu Agusti Rita Anugerah Sri Hayani Syura, Bani Taufeni Taufik Ulfa, Zulia Vince Ratnawati Vinta, Lovika Yuneita, Anisma