Pengaruh Akuntabilitas Publik Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dalam Penggunanaan Dana Respek Pada Perangkat Daerah Kampung Onggaya

  • Okto Irianto Jurusan Akuntansi Fakultas Ekonomi Universitas Musamus Merauke
  • Henie Poerwandar Asmaningrum Jurusan Pendidikan Kimia Fakultas Keguruan dan Ilmu Pendidikan, Universitas Musamus Merauke
Keywords: Public Accountability, Clarity of Budget Goal, Managerial Performance

Abstract

   The purpose of this study was to examine (1) how much public accountability positive and significant effect on the performance of the apparatus onggaya village ?; (2) How big is the budget goal clarity positive and significant effect on the performance of the apparatus onggaya village ?; and (3) How big is the public accountability and clarity of the budget target positive and significant effect on the performance of the apparatus onggaya hometown?      This research is an empirical study designed to determine the effect of public accountability and budget goal clarity on the performance of the apparatus Onggaya village. That will be the sample in this study is the apparatus Kampug Onggaya much as 34 people.       The results showed that the variables of public accountability and no significant positive effect on the performance as seen in the value of 3,362 t count> t-table 1.690 and 0.72 level of significance of independent variables. Variable budget goal clarity bepengaruh positive and significant impact on performance, it is seen from 5888 t count> t-table with a significant level of 0.000 1.690. And of ANOVA (analysis of variance) or F test, obtained by 26 904 F count> F-table 4.130 with a significance level of 0.000 <0.05. In other words, public accountability and clarity of budget targets simultaneously positive and significant effect on performance. 

Author Biographies

Okto Irianto, Jurusan Akuntansi Fakultas Ekonomi Universitas Musamus Merauke
    
Henie Poerwandar Asmaningrum, Jurusan Pendidikan Kimia Fakultas Keguruan dan Ilmu Pendidikan, Universitas Musamus Merauke
    
Published
25-04-2014