MEILA, NIM. 222014149 (2019) PENGARUH PENGANGGARAN, REALISASI ANGGARAN DAN PELAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi kasus Organisasi Perangkat Daerah Kota Palembang). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

The formulation of the problem in this study is how the influence of budgeting, budget realization and financial reporting on the performance accountability of government agencies in the city of Palembang. The research objective was to determine the magnitude of the effect of budgeting, budget realization and financial reporting on the performance accountability of government agencies in the city of Palembang. This study uses an associative type of research. The place of research was carried out in the Regional Device Organization of the City of Palembang. The variables used are budgeting, budget realization, financial reporting and performance accountability. The data used in this study are primary data. The data collection technique used in this study was a questionnaire. The analysis technique used with multiple linear regression analysis. Then proceed with testing the F test hypothesis and t test. Data analysis techniques are assisted by Statiscal Program for Special Sciene (SPSS). Based on the results of the discussion, the results show that budgeting, budget realization and financial reporting are jointly positive and significantly affect performance accountability. The test results are partially obtained that budgeting is positive and does not significantly affect performance accountability. The budget realization is positive and insignificant affecting performance accountability. While financial reporting is positive and significantly affects performance accountability. Keywords: budgeting, budget realization, financial reporting, performance accountability of government agencies and regional device organizations.

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing, 1. DR. sa'adah siddik, S.E.,Ak.,M.Si.,C.A 2. Lis djuniar, S.E.,M.Si.
Uncontrolled Keywords:	budgeting, budget realization, financial reporting, performance accountability of government agencies and regional device organizations.
Subjects:	Akuntansi > akuntansi pemerintah
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Fakultas Ekonomi dan Bisnis
Date Deposited:	09 Apr 2019 04:10
Last Modified:	09 Apr 2019 04:10
URI:	http://repository.um-palembang.ac.id/id/eprint/4261

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