The Asia Pacific Journal Of Management Studies
Vol 10 No 2 (2023)

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA DI SEKRETARIAT DAERAH (SETDA) KAB. LEBAK

Amara Austin (Universitas La Tansa Mashiro)
Ela Widasari (Universitas La Tansa Mashiro)
Imas Fatimah (Universitas La Tansa Mashiro)



Article Info

Publish Date
15 Aug 2023

Abstract

The Regional Secretariat (SETDA) is an auxiliary element of the local government is a public organization. This study aims to test and analyze the effect of clarity of budget goals and accounting control on performance accountability in the Regional Secretariat of Lebak Regency. This research uses quantitative methods by collecting data using primary data. The population in this study was 91 respondents to setda employees. The sample in this study used a total sampling of only 63 respondents. This study used a likert scale. The analysis technique used in this study is multiple linear regression analysis. The result of this study is that clarity of budget goals on performance accountability has no effect. For the influence of accounting control on performance accountability has an effect. For clarity of budget goals and accounting control of performance accountability affects simultaneously in the Regional Regional Office of Lebak Regency..

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Journal Info

Abbrev

APJMS

Publisher

Subject

Economics, Econometrics & Finance

Description

"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies ...