Indonesian Accounting Research Journal
Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)

Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah

Nana Marliyana (Politeknik Negeri Bandung)
Jouzar Farouq Ishak (Politeknik Negeri Bandung)
Hastuti (Politeknik Negeri Bandung)



Article Info

Publish Date
30 Jun 2021

Abstract

Performance Responsibility of Government Corporation is essential because it’s stated in legal basis or organizational rules, which are required to fulfill their orgainzatonal accountability with the performance stipulated in the performance-based budget. This study points to decide the impact of actualizing performance-based financial by focusing on transparancy and accountability on the performnce accountability of government agencies in West Bandung Regency SKPD. This study uses quantitative studies methods with a survey technique. The sample used in observe were 28 Regional Work Units (SKPD) in West Bandung Regency. The quantity of respondents in this observe were 53 people. In this observe, Microsoft Excel and SPSS were assisted to analyze the data. The information analysis method used on this studies is multiple linear regression. Based on the check, it is known that transparency and responsibility impact the execution responsibility of government offices in West Bandung Regency, with a large effect of 68.1%.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...