FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN

Reza, Ahmada (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN. Diploma thesis, Universitas Andalas.

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Abstract

This research is conducted to find out empirical evidence of the effect of factor awareness on the laws and regulation (X1), factor organizational commitment (X2) and factor budget goal clarity (X3) toward implementation of SAKIP (Y) in Inspectorate General of Ministry of Finance. Method that use in this research are quantitative method. Population in this study are structural and functional officials and staff at Inspectorate General of Ministry of Finance. The sample used in study are 50 respondents used non probability purposive sampling. The data analysis technique has been done by using the multiple linear regressions analysis. The result of the research according to the partial test show that factor awareness on the laws and regulation, organizational commitment, and budget goal clarity has significantly positive effect to the implementation of SAKIP. The value from coefficient of determination test amount of 76,2% has been effect by awareness on the laws and regulation, organizational commitment, budget goal clarity, whereas the remaining 23,8% is influenced by other factors outside this research. Keywords : awareness of the laws and regulation, commitment of organization, budget goal clarity, and SAKIP

Item Type: Thesis (Diploma)
Primary Supervisor: Firdaus S.E., M.Si., Ak
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi reguler
Date Deposited: 18 Oct 2017 10:38
Last Modified: 18 Oct 2017 10:38
URI: http://scholar.unand.ac.id/id/eprint/30052

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