PENGARUH KEJELASAN SASARAN ANGGARAN PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA ( STUDI EMPIRIS KONI SE SUMATERA BARAT )

Abstract

This research aimed to identify and to get empirical evidence of the effect of clarity of target budgets, control accounting, systems reporting on accountability performance. This study was 20 KONI registered in west sumatera with a total sample of 40 comprised of executive director and chairman of internal audit in the KONI field in west sumatera.

This study uses the dependent variable of performance accountability and the independent variable is the clarity of the target budget, accounting controls and reporting systems. The hypothesis is tested by using multiple regression analysis using SPSS version 14.

The test results show that accounting controls give a significant effect on accountability performance, while the budget goal clarity and reporting systems have no significant effect on accountability performance.

Key Words:     Accountability Performance, Clarity of target budgets, Control Accounting, Systems reporting.