PENGARUH KEJELASAN SASARAN ANGGARAN, PENERAPAN AKUNTANSI SEKTOR PUBLIK, PENGENDALIAN AKUNTANSI DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KABUPATEN KUANTAN SINGINGI (Studi Empiris pada Organisasi Pera

Abstract

This study aims to examine the effect of clarity of budget targets, the application of public sector accounting, accounting controls and compliance with laws and regulations on the performance accountability of OPD in the preparation of the Performance Accountability Report for Government Agencies of Kuantan Singingi Regency.This research was conducted at offices / agencies in the Kuantan Singingi Regency which is located in the Kuantan Singingi Regency Government Complex, totaling 26 offices / agencies. The population and sample in this study were the Head of Subdivision of Finance and Accounting Staff. This research is a survey research with 2 respondents per agency so that the number of respondents is 52 people. Data collection was carried out by distributing 52 questionnaires to 26 agencies / offices in Kuantan Singingi Regency. Determination of the sample using purposive sampling method. This research uses multiple linear regression analysis model with SPSS 21 software. The results of this study indicate that the effect of clarity of budget targets, the application of public sector accounting, accounting controls and compliance with laws and regulations simultaneously has a significant effect on the performance accountability of OPD in the preparation of the Performance Accountability Report of Local Government Agencies in Kuantan Singingi Regency. And partially the clarity of budget targets, the application of public sector accounting, control of accounting and compliance with laws and regulations have a significant effect on the performance accountability of government agencies in Kuantan Singingi Regency.