Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah (studi di Badan Pelayanan Perijinan Terpadu Sumatera Utara)

Abstract

This research was conducted to examine the effect of budget goal clarity, internal control and reporting system of the performance accountability of government institutions on Badan Pelayanan Perijinan Terpadu North Sumatra Region. The purpose of this study was to examine and analyze whether budget goal clarity, internal control and reporting system has an influence on performance accountability of government institutions. This is an explanatory research. Data used is qualitative data and primary data. Data is collected by using questionnaires with total of respondents as many as 45 employees of Badan Pelayanan Perijinan Terpadu North Sumatra Region and the data was tested using multiple regression analysis. The study produced several conclusions as has been proposed in the research hypothesis. The first conclusion is that the budget goal clarity has a significant effect on performance accountability of government institutions. The second conclusion is that the internal control clarity has a significant effect on performance accountability of government institutions. The third conclusion is that the reporting system has a significant effect on performance accountability of government institutions