THE INFLUENCE OF CLARITY OF BUDGET TARGETS AND IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON PERFORMANCE ACCOUNTABILITY STUDY AT PT. PEGADAIAN (PERSERO) MAKASSAR CITY
| Main Authors: | Sultan AR, Muh. Ikhsan, Yusuf, Marwah, Anim, Anim |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2023
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/37 https://journal.inspiring.or.id/cjba/article/view/37/31 |
| ctrlnum |
article-37 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">THE INFLUENCE OF CLARITY OF BUDGET TARGETS AND IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON PERFORMANCE ACCOUNTABILITY STUDY AT PT. PEGADAIAN (PERSERO) MAKASSAR CITY</title><creator>Sultan AR, Muh. Ikhsan</creator><creator>Yusuf, Marwah</creator><creator>Anim, Anim</creator><description lang="en-US">Purpose – This study aims to examine and analyze the effect of budget target clarity and the application of public sector accounting on performance accountability studies at PT. Pegadaian (Persero) Makassar City.
Design/methodology/approach – Data analysis methods using multiple regression techniques.
Findings – The results showed that all hypotheses were accepted because the Clarity of Budget Targets and the Application of Public Sector Accounting had a positive and significant effect on Performance Accountability. This means that by increasing the Clarity of Budget Targets and the Application of Public Sector Accounting, it can improve the Performance of Study Performance Accountability at PT. Pegadaian (Persero) Makassar City with a big impact.
Originality – Data collection used primary data obtained from a purposive sample where 10 offices were obtained, 3 respondents were determined for each office so that a total of 30 employees of PT. Pegadaian (Persero) Makassar City.
Keywords: Clarity of Budget Targets, Implementation of Public Sector Accounting, Performance Accountability
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2023-04-30</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/37</identifier><identifier>10.58792/cjba.v3i1.37</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA); 68-78</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v3i1</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/37/31</relation><rights lang="en-US">Copyright (c) 2023 Contemporary Journal on Business and Accounting</rights><recordID>article-37</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Sultan AR, Muh. Ikhsan Yusuf, Marwah Anim, Anim |
| title |
THE INFLUENCE OF CLARITY OF BUDGET TARGETS AND IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON PERFORMANCE ACCOUNTABILITY STUDY AT PT. PEGADAIAN (PERSERO) MAKASSAR CITY |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2023 |
| url |
https://journal.inspiring.or.id/cjba/article/view/37 https://journal.inspiring.or.id/cjba/article/view/37/31 |
| contents |
Purpose – This study aims to examine and analyze the effect of budget target clarity and the application of public sector accounting on performance accountability studies at PT. Pegadaian (Persero) Makassar City.
Design/methodology/approach – Data analysis methods using multiple regression techniques.
Findings – The results showed that all hypotheses were accepted because the Clarity of Budget Targets and the Application of Public Sector Accounting had a positive and significant effect on Performance Accountability. This means that by increasing the Clarity of Budget Targets and the Application of Public Sector Accounting, it can improve the Performance of Study Performance Accountability at PT. Pegadaian (Persero) Makassar City with a big impact.
Originality – Data collection used primary data obtained from a purposive sample where 10 offices were obtained, 3 respondents were determined for each office so that a total of 30 employees of PT. Pegadaian (Persero) Makassar City.
Keywords: Clarity of Budget Targets, Implementation of Public Sector Accounting, Performance Accountability
Paper Type Research Result |
| id |
IOS19745.article-37 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:52Z |
| last_indexed |
2024-06-13T04:01:52Z |
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dc |
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1801717580568723456 |
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9.9049015 |