I Made Widi Adnyana, A.A. Gede Krisna Murti, I Dewa Ayu Kristiantari

PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS

Introduction

Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas . Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, & sistem pelaporan pada akuntabilitas kinerja instansi pemerintah Tabanan. Hasil: positif & signifikan.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah Kabupaten Tabanan. Metode penelitian yang digunakan adalan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai pada Badan Keuangan Daerah Kabupaten Tabanan dengan sampel yang digunakan adalah 162 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, Uji F dan Uji t. berdasarkan hasil penelitian dapat dilihat bahwa kejelasan sasaran anggaran berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah, pengendalian akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah, dan sistem pelaporan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah. Saran yang dapat diberikan adalah instansi pemerinta perlu terus meningkatkan transparansi dan partisipasi dalam proses penyusunan anggaran, dengan melibatkan berbagai pihak yang relevan untuk memastikan sasaran anggaran jelas, realistis, dan dapat dicapai. Kata Kunci: Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan, Akuntabilitas Kinerja.

Review

This study investigates the critical relationship between key administrative and financial management elements and accountability within public sector organizations. Specifically, it aims to ascertain the influence of budget goal clarity, accounting control, and reporting systems on the performance accountability of government agencies in Tabanan Regency. The abstract clearly indicates that all three independent variables—budget goal clarity, accounting control, and reporting systems—were found to have a positive and significant effect on performance accountability. This finding underscores the importance of well-defined processes and robust internal mechanisms for fostering greater accountability in the public sector, offering a relevant contribution to the literature on public financial management in local government contexts. The research employs a quantitative approach, which is appropriate for examining cause-and-effect relationships and testing hypotheses within a defined population. The study focuses on a specific context, the Regional Financial Agency of Tabanan Regency, allowing for a concentrated analysis. A sample size of 162 individuals, drawn from the entire employee population, appears adequate for statistical analysis, assuming the population itself is not excessively large. The outlined data analysis techniques, including validity and reliability tests, classical assumption tests, multiple linear regression, F-test, and t-test, demonstrate a comprehensive statistical framework suitable for analyzing the hypothesized relationships. The clarity of the results, indicating positive and significant effects for all tested variables, provides a straightforward conclusion to the stated objectives. While the abstract provides a solid overview, without the full paper, it's difficult to assess the depth of the literature review, the operationalization of variables, and the detailed interpretation of the findings. A potential limitation of quantitative studies of this nature is the generalizability of findings, particularly when focused on a single regional agency; further research in different contexts or across multiple agencies could strengthen these conclusions. The practical recommendation provided, emphasizing transparency and participation in budgeting, aligns well with the findings on budget goal clarity. Future research could delve deeper into *how* these variables interact or explore mediating/modifying factors that might influence these relationships. Additionally, qualitative insights could complement these quantitative findings by exploring the perceptions and experiences of employees regarding these systems and their impact on accountability.

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