Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh Keterbatasan Sistem Informasi dan Otoritas Pengambilan Keputusan terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah

Shella Gilby Sapulette (Universitas Pattimura)
Franco Benony Limba (Universitas Pattimura)

Article Info

Publish Date
25 Mar 2022

Abstract

This study aims to empirically analyze the influence of information system limitations and decision making authority on performance accountability of local government agencies by using quantitative approach and is tested using SPSS 24. This research was conducted in 10 districts/ cities in Maluku province with the sample amounted to 96 employees. Sampling technique used purposive sampling method. The results of this study show that the information system limitations do not affect the performance accountability of local government, while the decision making authority affect the performance accountability of local government at the 5% significance level.

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...