Pengaruh Pengendalian Akuntansi, Sistem Pelaporan, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Pekalongan

Abstract

The change in regional budget standards is to create regional budgets accurately  and economically, efficiently, and effectively that represent the interests and aspirations of local communities in relation to regional financial management. Accountability must be fulfilled by the government by looking at the budget, accounting control, and reporting system. The purpose of this study is to determine the effect of accounting control, reporting system, and clarity of budget targets on the accountability of the performance of government agencies of Pekalongan Regency. This research belongs to the type of quantitative research. The data collection method in this study was a questionnaire method using a sample of 51 respondents. Sampling technique by purposive sampling method. This study used a multiple linear regression test data analysis method with the help of SPSS 26. The results showed that accounting control affects the accountability of the performance of government agencies in Pekalongan District. The reporting system and clarity of budget targets do not affect the accountability of the performance of government agencies in Pekalongan District.