Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah pada Kabupaten dan Kota di daerah Istimewa Yogyakarta

ABDULLAH, Hilmi, Prof.Dr. Abdul Halim, MBA

2004 | Tesis | S2 Akuntansi

Penelitian ini merupakan suatu penelitian empiris yang dirancang untuk membuktikan pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah kabupaten dan kota di Daerah Istimewa Yogyakarta (DIY). Respondennya setingkat manajer level menengah dan menengah ke bawah yaitu, asisten kepala daerah kabupaten/kota, kepala dinas, kepala badan, kepala lembaga, kepala sub dinas, kepala bidang, dan kepala bagian pada kantor sekretariat daerah kabupaten dan kota yang berada dalam propinsi DIY. Informasi yang berkaitan dengan responden diperoleh dari kantor sekretariat daerah melalui bagian organisasi dan sekretariat BAPPEDA setempat. Jumlah kuesioner yang didistribusikan kepada responden sebanyak 317 eksemplar, tetapi yang kembali dan dapat dianalisis hanya 236 eksemplar, atau dengan tingkat responsinya sebesar 74,45%. Analisis data menggunakan metode regresi berganda dengan bantuan program SPSS versi 10,0. hasil analisis menunjukan bahwa kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah kabupaten dan kota di DIY. Dengan demikian, hasil penelitian ini konsisten dengan beberapa hasil penelitian terdahulu.

The study was of empirical one that was designed to prove the impact of the clarity in the butget goals, accounting control, and reporting system on the accountability of the institutional performance of the regional governments of the municipality and the regencied in the Special District of Yogyakarta. The respondents were the middle and buttom level managers, which were the regional head of the regencies/the municipality, the division head, the body head, the institution head, the subagency head, the section head, and the departement head in the secretariate office of the regencies and the municipality in the Special District of Yogyakarta. The information related to the respondents was obtained from the secretariate office of the regions through the organization departement and the secretariate of BAPPEDA, agency for regional development. The number of the questionnares distributed to the respondents was 317 exemplares, while the number of them that was submitted and analyzed was 236 exemplares or the response rate was 74.45%. The data was analyzed using a multiple regression method with the help of SPSS program version 10,0. The analysis results showed that the clarity in the budgetting goals, the accounting control, and the reporting system had a positive and significant impact on the accountability of the institutional performance of the government of the regencies and the municipality in the Special District of Yogyakarta. Thus, the results of the study were consistent with those of previous study.

Kata Kunci : Manajemen Anggaran,Kinerja Instansi, the clarity in budgetting goals, accounting control, reporting system, and the government accountability of the institutional performance