PENGARUH KEJELASAN SASARAN ANGGARAN, PEMAHAMAN AKUNTANSI, DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS KINERJA KEUANGAN SKPD DKI JAKARTA

Setiawanto, Irwan (2012) PENGARUH KEJELASAN SASARAN ANGGARAN, PEMAHAMAN AKUNTANSI, DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS KINERJA KEUANGAN SKPD DKI JAKARTA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Irwan Setiawanto. 2012. The Influence Of Budget Target Clarity, Understanding Of Accounting, and Regional Finance Management To Financial Accountability Performance Of SKPD DKI Jakarta This research is aiming to (a) knowing how the influence of clarity the target of budget, understanding of accounting, and the regional financial management on financial accountability performance of skpd and (b) how big the influence of inter variable and ( c ) tries to provide advice and input for improvement the quality of government skpd in relation to the regional financial report. Sample retrieval method that used by the author is a simple random sampling. The data type used is the primary data, for techniques of data collection is done by means of a survey through questionnaires, and also the study of library. Data processing is carried out using SPSS program. Testing used classic assumptions research includes testing of normality, test multikolinieritas, and heterokedastisitas. While the research model used researchers is to use the Linear Regression equation of statistical analysis, as for Multiple hypothesis testing is done with simultaneous significance test, and the significance of partial coefficients of determinant. Test results indicate that the budget target, variable clarity of understanding of accounting and financial management of influential simultaneously against accountability, while test results are partial indicates a variable target clarity of budget and financial management significantly give an influense to accountability, while understanding of accounting does not provide any significant effects. Results of the regression analysis shows the value of the coefficient of determinant (R square) of 39,5%, meaning that all independent variables provide a pretty strong correlation to the variable accountability.

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