Pengaruh Ketepatan Anggaran, Sistem Pengendalian Manajerial Sektor Publik, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja

Abstract

<jats:p>The purpose of this research is to examine and analyze the influence of the precision it managerial control systems, public sector, and reporting systems that allegedly influenced the performance accountability. The sample of this research was an employee of SKPD Tanah Laut Regency selected by using Purposive Sampling method with the total number of respondents as many as 81 people. The data collection of this research is used the questionnaires instrument. The data collected was analyzed by multiple linear regression analysis. The results of this research indicate that the accuracy and control systems of managerial accountability to public sector performance. However, the reporting system does not influence on performance accountability in SKPD Tanah Laut Regency.&#x0D; Keywords: Accountability For Performance; It Managerial Control Systems; The Accuracy Of The Public Sector; The Reporting System.</jats:p>

The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic

“…The results of this third test are in line with the results of previous research tests which also support an insignificant relationship between the reporting system and performance accountability, namely the research conducted by Rininda & Sudaryati (2020), Devi & Ali (2020), and Medelyn Sonya (2020) which also examines the reporting system variables on performance accountability which gives the result that if the reporting system does not affect performance accountability. However, this study is not in line with the results of research conducted by Darwanis, et al (2017), Humaidi, et al (2017), and Ade Marlina (2021) which state that the reporting system has a significant relationship between the reporting system and performance accountability.…”

“…The results of this first test are in line with the results of previous research tests which also support a positive and significant relationship between the public sector 2016), Rininda & Sudaryati (2020) which states that the sector management control system public on performance accountability.…”

“…Isnanto, et al (2019), Aprilianti, et al (2020), and Marlina, et al (2020) state that performance accountability is positively and significantly influenced by the reporting system. However, the reporting system stated that there was no effect on performance accountability in the research of Rininda & Sudaryati (2020), Devi and Ali (2020), and Medelyn Sonya (2020). In stewardship theory, managers are motivated by principal goals.…”

“…Therefore, the government establishes rules for implementing an effective accountability system which is commonly known as the Government Agency Performance Accountability System (SAKIP). The focus of organizational attention from the public sector on performance issues was started initially by the United States government by giving top priority to developing new strategies related to performance measurement systems (Rininda, et al, 2020).…”

“…Management control is a process influenced by the organization's supervisory body, top management (management), and other employees designed to provide reasonable assurance about the achievement of objectives in the following categories: (a) Effectiveness and efficiency of activities, (b) Reliability of financial reporting, (c) Compliance with applicable rules and regulations (Anthony and Govindarajan, 2005). Research conducted by Paramitha & Gayatri (2016) and Rininda & Sudaryati (2020) researched public sector management control and found the results that the public sector management control system had a positive effect on SKPD performance accountability, meaning that public sector managerial control was running optimally and could improve accountability aspects of SKPD performance. In the Stewardship Theory, it can be assumed that the reciprocal relationship between the principal and the steward is that an organization requires a management control system which will then be implemented in every activity that has been stated in the organization's vision and mission so that the value of accountability for good performance will be achieved and by the expectations of the organization.…”