Open AccessThe Effect of Clarity of Budget Goals, Effectiveness of Internal Accounting Control and Budget Participation on Performance Accountability
Author(s) -
M. Ilham Musthofa,
Sarwenda Biduri
Publication year - 2021
Publication title -
academia open
Language(s) - English
Resource type - Journals
ISSN - 2714-7444
DOI - 10.21070/acopen.5.2021.2496
Subject(s) - accountability , clarity , accounting , business , population , control (management) , political science , economics , medicine , environmental health , management , biochemistry , chemistry , law
This study aims to analyze the effect of the clarity of budget targets, the effectiveness of internal accounting controls and budget participation on performance accountability (in the regional work unit (SKPD) of Sidoarjo Regency). The sampling method used is a saturated sampling technique because the population is relatively small. The sample in this study were 84 respondents. Each service is represented by 4 people, namely the head of the section and staff of the accounting or financial administration department at the SKPD of Sidoarjo Regency. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that the Clarity of Budget Targets has an effect on Performance Accountability. Effectiveness of Accounting Internal Control has an effect on Performance Accountability. Budget Participation has an effect on Performance Accountability.