THE EFFECT OF BUDGETARY GOAL CLARITY, ACCOUNTING CONTROL, REPORTING SYSTEM AND THE UTILIZATION OF INFORMATION TECHNOLOGY ON THE GOVERNMENT PERFORMANCE ACCOUNTABILITY (EMPIRICAL STUDY ON YOGYAKARTA MUNICIPALITY GOVERNMENT)

DUHITA FITRI APRATIMA (2024) THE EFFECT OF BUDGETARY GOAL CLARITY, ACCOUNTING CONTROL, REPORTING SYSTEM AND THE UTILIZATION OF INFORMATION TECHNOLOGY ON THE GOVERNMENT PERFORMANCE ACCOUNTABILITY (EMPIRICAL STUDY ON YOGYAKARTA MUNICIPALITY GOVERNMENT). S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, sistem pelaporan dan pemanfaatan teknologi informasi terhadap akuntabilitas kinerja instansi pemerintah di Kota Yogyakarta. Data yang digunakan adalah data primer yang diperoleh menggunakan kuesioner dengan teknik purposive sampling. Objek penelitian ini adalah 49 Organisasi Perangkat Daerah dan sampel sebanyak 134 responden. Teknik analisis data yang digunakan adalah Partial Least Square (PLS) dengan software SmartPLS 4.0. Hasil hipotesis menunjukkan bahwa kejelasan sasaran anggaran tidak berpengaruh signifikan terhadap akuntabilitas kinerja pemerintah. Sedangkan, pengendalian akuntansi, sistem pelaporan dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah di Kota Yogyakarta.

Item Type: Thesis (S1)
Uncontrolled Keywords: Budgetary Goal Clarity, Accounting Control, Reporting System, Utilization of Information Technology, Government Performance Accountability
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Bima
Date Deposited: 27 Jul 2024 03:46
Last Modified: 27 Jul 2024 03:46
URI: https://etd.umy.ac.id/id/eprint/47149

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