PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PROVINSI JAWA TENGAH

Abstract

ABSTRACT The research aims to evaluate the effects of budget goal clarity, accounting control, and reporting system on performance accountability of public institutions. The main research problem is that regional government as caretaker of regional financial management is urged to deliver accountable report of financial performance and activities to their stakeholders for creating accountable performance. Act No. 32 Year 2004 and Act No. 33 Year 2004 give order to the government to fulfill accountability by focusing on several aspects, such as: budgeting, accounting control, and reporting system. Samples of this research are 108 heads of sub-division/sub-section at Central Java Province Regional Technical Institution. Regression analysis using Statistical Product and Service Solution (SPSS) software is used for data analysis. Before performing hyphoteses test, validity and reliability tests are performed, then hyphoteses test is performed by F-test and t-test. The results show that budget goal clarity, accounting control, and reporting system have positive and significant effects on accountability performance of public institutions. Key Words: Performance accountability of public institution, budget goal clarity, accounting control, and reporting system