Hendrianto, Hendrianto and Alamsyah, Sakti and Indrawan, Andri (2022) IMPLEMENTASI PELAPORAN AKUNTANSI SEKTOR PUBLIK DAN PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KINERJA PADA INSTANSI PEMERINTAH. BALANCE: Economic, Business, Management and Accounting Journal, 19 (2). pp. 184-195. ISSN 2614-820X

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Abstract

This study aims to explain the effect of implementing public sector accounting reporting and internal control on performance accountability in Lembursitu District, Sukabumi City. The population in this study were all civil servants in overtimesitu sub-districts spread over five Lembursitu villages totalling 43 people. This study used multiple linear regression analysis techniques. In this study, the implementation of Public Sector Accounting Reporting Implementation (X1) affects the Performance Accountability of Government Agencies (Y). Furthermore, internal control (X2) does not affect the Performance Accountability of Government Agencies (Y). It is concluded that the results of this study indicate that the Implementation of Public Sector Accounting Reports and Internal Controls on the Performance Accountability of Government Agencies in Lembursitu District Has a Significant Influence.

Item Type:	Article
Uncontrolled Keywords:	implementation of public sector accounting reporting; internal control; institutional performance accountability; implementasi pelaporan akuntansi sektor publik; pengendalian intern; akuntabilitas kinerja instansi
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	01 Mar 2023 03:45
Last Modified:	01 Mar 2023 03:45
URI:	http://eprints.ummi.ac.id/id/eprint/3073

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