Prabowo, Muhammad and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2024) Pengaruh Sistem Pelaporan, Sistem Pengendalian Internal, Motivasi Kerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Anggaran Berbasis Kinerja Sebagai Variabel Moderating Pada Pemerintah Daerah Kota Sragen. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to determine the influence of the reporting system, internal control system, work motivation on performance accountability of government agencies with performance-based budgets as a moderating variable in the regional government of Sragen City. This research uses a quantitative approach with survey methods. The data collection technique used was a questionnaire and the population and sample in this research were all Regional Apparatus Organizations in Sragen City with a sampling technique using purposive sampling. The data used in this research is multiple linear regression analysis and moderated regression analysis. The results of research using multiple linear regression analysis show that the reporting system, internal control system, and work motivation have a significant effect on the accountability of government agency performance. The results of research using moderation regression analysis show that performance-based budgeting is not able to moderate the reporting system, internal control system, and work motivation towards performance accountability of government agencies in the Sragen City regional government.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Sistem Pelaporan, Sistem Pengendalian Internal, Motivasi Kerja, Akuntabilitas Kinerja Isntansi Pemerintah, Anggaran Berbasis Kinerja. |
| Subjects: | Z Bibliography. Library Science. Information Resources > Z719 Libraries (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MUHAMMAD SATRIO PRABOWO |
| Date Deposited: | 17 May 2024 03:18 |
| Last Modified: | 17 May 2024 03:18 |
| URI: | http://eprints.ums.ac.id/id/eprint/123984 |
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