Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Novita Putri Ardiyan ◽  
Enita Binawati
Keyword(s):  
Significant Influence ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Primary Data ◽  
Government Agencies ◽  
Accounting System ◽  
Financial Accountability ◽  
Goal Clarity ◽  
Performance Accountability

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.

scholarly journals PENGARUH PELATIHAN, KEJELASAN TUJUAN, DUKUNGAN ATASAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN IMPLIKASINYA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kabupaten Lebak)

2019 ◽  
Vol 4 (1) ◽  
pp. 35-49
Author(s):  
DJOKO SUWIGNYO
Keyword(s):  
Partial Least Square ◽  
Financial Accounting ◽  
Primary Data ◽  
Equation Modeling ◽  
Survey Method ◽  
Accounting System ◽  
Government Institutions ◽  
Goal Clarity ◽  
Performance Accountability ◽  
System 2

This research is aimed to test the influence of training, goal clarity, supports of top leaders to the usefulness of regional financial accounting system. This research develops theoretical framework as basic hypothesis to answer research questions namely (1) There is influence of training on the usefulness of regional financial accounting system (2) There is influence of goal clarity to the usefulness of regional financial accounting system (3) There is influence of top leaders support to the usefulness of regional financial accounting system (4) There is influence of the usefulness of regional financial accounting system to the performance accountability of government institutions. The research population consists of 32 Local Government Agencies or SKPD in Lebak Regency. This research is quantitative study using survey method conducted to the SKPD’s in Lebak regency. The source of data used in this research is primary data. Primary data is data directly taken from respondents. Data analysis method to test hypothesis is Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The result of research shows that (1) Training influence positively and significantly to the usefulness of regional financial accounting system (2) Goal Clarity influence positively and significantly to the usefulness of regional financial accounting system (3) Top Leaders Supports influence positively and significantly to the usefulness of regional financial accounting system (4) The usefulness of regional financial accounting system influence positively and significantly to the performance accountability of government institutions.

scholarly journals Analisis Pengaruh Kompensasi dan Kepuasan Kerja terhadap Produktivitas Kerja Wiraniaga Suzuki Pt Restu Mahkota Karya Jakarta

Telaah Bisnis ◽  
2016 ◽  
Vol 15 (1) ◽  
Author(s):  
Enny Ariyanto ◽  
Gazali Rahman
Keyword(s):  
Job Satisfaction ◽  
Linear Regression ◽  
Significant Influence ◽  
Linear Regression Model ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Sales Force ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Positive Effect

AbstractThis study aims to examine the effect of compensation and job satisfaction on the labor productivity of Suzuki car salesman at PT Restu Mahkota Karya. The study sample involves 162 respondents from six personal salers from different areas and determined through saturation sampling technique. Primary data is obtained through a questionnaire. Multiple linear regression model is used to test the hypothesis of the influence of variable compensation and job satisfaction on productivity. The research proves that the variable compensation partially has no significant effect on the productivity of the sales force. However, the variable of job satisfaction has weak significant influence on the productivity of the sales force. Furthermore, simultaneous variable compensation and job satisfaction have weak significant positive effect on the productivity of the sales force of PT Restu Mahkota Karya.

scholarly journals DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 78-93
Author(s):  
Sri Haryani ◽  
Julita Julita
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Official ◽  
Primary Data ◽  
Government Agencies ◽  
Goal Clarity ◽  
Performance Accountability

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population  in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.

scholarly journals PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN, DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

2020 ◽  
Vol 15 (2) ◽  
pp. 212-232
Author(s):  
Zeny Antika ◽  
Yunika Murdayanti ◽  
Hafifah Nasution
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Survey Methods ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Financial Reports

This study aims to examine the effect of the regional financial accounting system, the accessibility of financial reports and internal controls on the accountability of regional financial management. This research is a quantitative research. The population in this study is the whole part involved in the management of regional finances in the villages in Bekasi City. The sampling technique uses simple random sampling. Data collection techniques used in this study using survey methods. The data used are primary data in the form of questionnaires distributed to respondents. The analytical method used is multiple regression analysis with SPSS (Statistical Product and Services Solution) version 26. Based on the results of the study showed that the regional financial accounting system, the accessibility of financial statements, and internal control have a significant positive effect on the Financial Accountability Of Local Government.

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN: STUDI PADA SKPD KABUPATEN/KOTA PROPINSI BANTEN

ETIKONOMI ◽  
2015 ◽  
Vol 13 (1) ◽  
Author(s):  
Nurhayati Soleha
Keyword(s):  
Path Analysis ◽  
Significant Influence ◽  
Financial Accounting ◽  
Survey Method ◽  
Accounting System ◽  
Analysis Method ◽  
Financial Accountability ◽  
The Third ◽  
And Control

The aim of this research is to analyze the effect of implementation of regional financial accounting system and control activities on financial accountability. The method used in this research is explanatory survey method. The analysis method that used in this research is path analysis. The result of the analysis shown that the implementation of regional financial accounting system and control activities give positive and significant influence simultaneously reaches 55,20% on financial accountability. The second result shown the implementation of regional financial accounting system give positive and significant influence reaches 20,05% on financial accountability. The third result shown the implementation of control activities give positive and significant influence reaches 35,15% on financial accountabilityDOI: 10.15408/etk.v13i1.1876

scholarly journals PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Miranda Miryam Maramis ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Good Governance ◽  
Financial Statements ◽  
Positive Influence ◽  
Study Data ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

scholarly journals THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk
Keyword(s):  
Work Environment ◽  
Financial Management ◽  
Sampling Technique ◽  
Field Studies ◽  
Financial Accounting ◽  
Accounting System ◽  
Government Accounting ◽  
Study Results ◽  
Work Units ◽  
The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

scholarly journals PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PASIEN RAWAT INAP PADA RSUD KABUPATEN BANGGAI KEPULAUAN

2015 ◽  
Vol 1 (2) ◽  
pp. 151-164
Author(s):  
Magvira Alia ◽  
Nirwan Nirwan ◽  
Suardi Suardi
Keyword(s):  
Patient Satisfaction ◽  
General Hospital ◽  
Significant Influence ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Physical Evidence

The study intends to determine simultaneous and partial influence of service quality (X) consisting of physical evidence (X1), reliability (X2), responsiveness (X3), assurance (X4), and empathy (X5) on patient satisfaction  (Y)  in  the  General  Hospital  of  Banggai  Islands,  where the  study  is  located.  The type  of  research  is  descriptive. Sources  of data  is  primary  data  retrieved  from  questionnaires  and secondary data  obtained  from  documents  of  the  Regional  General  Hospital Banggai  Islands.  The sample consists of 72 respondents. The sampling technique used is purposive sampling. Based on the results, it is shown that the quality of service (X), consisting of physical evidence (X1), reliability (X2), responsiveness (X3), assurance (X4), and empathy (X5) simultaneously have significant influence on patient satisfaction (Y) of 69.60% while the remaining 30.40% is influenced by other causes. Partial test  shows  that  there  are  three  independent  variables:  physical evidence  (X1),  reliability  (X2)  and assurance (X4) that have non-significant influence to the patients’ satisfaction at the General Hospital of Banggai Islands.Tujuan  dari  penelitian  ini  adalah  untuk  mengetahui  pengaruh kualitas  layanan  (X)  yang terdiri  dari  bukti  fisik  (X1),  reliabilitas  (X2),  responsivitas (X3), jaminan (X4),  dan  empati (X5)  secara simultan  dan  parsial  terhadap  kepuasan  pasien.  (Y)  di  Rumah  Sakit  Umum Kepulauan  Banggai.  Lokasi  penelitian  ini  di  Rumah Sakit  Umum  Kepulauan  Banggai.  Jenis penelitian  ini  bersifat deskriptif.  Sumber  data  dalam  penelitian  ini  adalah  data  primer yang diambil  melalui  kuesioner  dan  data  sekunder  diperoleh  dari  Rumah Sakit  Umum  Daerah Banggai. Sampel dalam penelitian ini adalah 72 responden. Teknik sampling yang digunakan adalah  purposive sampling.  Berdasarkan  hasil  penelitian  menunjukkan  bahwa  variabel kualitas pelayanan (X) yang terdiri dari bukti fisik (X1), reliabilitas (X2), responsivitas (X3), jaminan (X4),  dan  empati (X5)  secara  simultan berpengaruh  signifikan  terhadap  kepuasan pasien  (Y)  dengan pengaruh 69,60%  sedangkan  sisanya  30,40%  dapat  dijelaskan  oleh penyebab  lainnya.  Uji  parsial  menunjukkan  bahwa  terdapat  tiga variabel  bebas  yang  tidak signifikan yaitu bukti fisik (X1), reliabilitas (X2) dan jaminan (X4) terhadap kepuasan pasien di Rumah Sakit Umum Kepulauan Banggai.

scholarly journals PENGARUH PENGAWASAN, AKUNTABILITAS DAN TRANSPARANSI KEUANGAN TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA DINAS PERHUBUNGAN KOTA TIDORE KEPULAUAN)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Erick Try Putra Benawan ◽  
David P. E. Saerang ◽  
Winston Pontoh
Keyword(s):  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Department Of Transportation ◽  
Data Types ◽  
Financial Accountability ◽  
Data Source ◽  
The City

This research aims to know (1) the supervision of the financial influence on performance the employees, (2) Financial accountability against the influence of the performance of the employees, (3) to know how the transparency of financialmagainst the performance of the employees, and (4) the influence of supervision, accountability and transparency of financial performance against employees. This research was carried out at the Department of transportation of the city of Tidore Islands with a total population of as many as 30 people. The technique of sampling the Sampling technique using Saturated where the entire population was used as a sample to the population of less than 30 people. Types of data used in the study is quantitative data types and data sources while the primary data source. Method of data collection is done using documentation and detailed questionnaire. Data analysis techniques using multiple linear regression analysis with the help of the program SPSS version 16.00. The results of this study suggest that (1) the supervision of the influential Financial significantly to the performance of the employees of the Department of transportation of the city of Tidore Islands, (2) significant influential financial  accountability against staff performance Department of transportation city of Tidore Islands, (3) transparency of financial no effect significantly to the performance of the City Department of Transportation employee Tidore Islands.Keywords: Supervision, Accountability, Transparency,  Employee Performance

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

Sign in / Sign up

Export Citation Format

Share Document