Jurnal Eksplorasi Akuntansi (JEA)
Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran Dan Partisipasi Anggaran Terhadap Kinerja Manajerial

Putri Melia (Jurusan Akuntansi Fakultas Ekonomi UNP)
Vita Fitria Sari (Jurusan Akuntansi Fakultas Ekonomi UNP)

Article Info

Publish Date
13 Aug 2019

Abstract

This study aims to see the effect of public accountability, the clarity of budget targets and budget participation on the performance of managerial unit of local Solok regency of the Southern Regency. The population in this study is the whole SKPD Southern Southern District of 28 SKPD with 82 respondents. The sample in this study uses total technique sampling. Methods of analysis used are multiple linear regression analysis. The results of this study indicate that public accountability and clarity of budget targets affect the performance of managerial unit of local Solok Regency of the Southern District. While the budget participation has no effect on the managerial performance of the Unit of Southern Southern District Unit.

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Journal Info
Jurnal Eksplorasi Akuntansi (JEA)
Website

Abbrev

jea

Publisher

Universitas Negeri Padang

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...