Dinasari, Frika (2022) PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN, EFEKTIVITAS PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS KINERJA (Studi pada Desa se-Kecamatan Mlarak, Kabupaten Ponorogo). Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
This research is used as a reference regarding: (1) The Effect of Clarity of Budget Targets on Performance Accountability in villages in the Mlarak Sub-district (2) The Influence of the Reporting System on Performance Accountability in Mlarak Villages (3) The Effect of Internal Control Effectiveness on Performance Accountability in other villages -Mlarak District (4) The Effect of Organizational Commitment on Performance Accountability in villages in Mlarak District. This work is a quantitative research using primary data. The sample in this study used probability sampling (random sampling), with a total of 60 sources. The questionnaire data in this study were then processed and analyzed using Multiple Linear Regression using the SPSS Program. This research is a quantitative research. The sample in this study used a saturated sample of 60 respondent samples related to the management of village funds, namely: Village Head, Village Secretary, Village Treasurer and BPD as Representatives and Representatives of the Voice of the Community. The questionnaire data in this study were then processed and analyzed using Multiple Linear Regression using the SPSS Program. The results in this study indicate that the clarity of budget targets, reporting systems, effectiveness of internal control and organizational commitment have a significant positive effect on village performance accountability either partially or simultaneously. The first hypothesis is that the Clarity of Budget Targets affects Performance Accountability, this means that the higher the Clarity of Budget Targets, the higher the level of Performance Accountability in the Village Government. The second hypothesis is that the Reporting System has an effect on Performance Accountability, the higher this Reporting System means that this Reporting System helps the realization of transparent village government. The third hypothesis is that the effectiveness of internal control has an effect on performance accountability, this means that the higher the effectiveness of internal control, it will be able to prevent all forms of fraud and fraud. Fourth Hypothesis Organizational Commitment has an effect on Performance Accountability, this means that the higher the commitment to each individual will lead to loyalty to an agency. Keywords: Clarity of budget targets, reporting system, effectiveness of internal control, organizational commitment.
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | Kejelasan sasaran anggaran, Sistem pelaporan, Efektivitas pengendalian internal, Komitmen organisasi. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economic > Department of Accounting |
| Depositing User: | fe . userfe |
| Date Deposited: | 24 Oct 2022 01:52 |
| Last Modified: | 24 Oct 2022 01:52 |
| URI: | http://eprints.umpo.ac.id/id/eprint/10545 |
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