PENGARUH PERENCANAAN, PELAKSANAAN, LAPORAN KEUANGAN, EVALUASI DAN TUNJANGAN TERHADAP AKUNTABILITAS KINERJA DENGAN SISTEM INFORMASI SEBAGAI VARIABEL MODERASI PADA SEKRETARIAT BPSDM PERHUBUNGAN

Pandu Winara, Rossje Surya Putri

Abstract


This study aims to determine the effect of planning, implementation, financial statement, evaluation and benefits on performance accountability with information systems as moderating variables at the BPSDM Transportation Secretariat. In accordance with the Instruction of the President of the Republic of Indonesia (Inpres) Number 7 of 1999 concerning Performance Accountability of Government Agencies, it requires every government agency as an organizing element of the state government to account for the implementation of basic tasks and functions as well as the authority to manage resources based on a strategic plan determined by each agency. The government referred to in the form of reports submitted to their respective superiors, supervisory institutions and accountability assessors and finally submitted to the president as head of government. The population in this study were employees of the BPSDM Transportation Secretariat. The number of samples used in this study is assumed to be 100 respondents. The results of the analysis show planning, implementation, financial statement, evaluation, benefits affect the accountability of performance and information systems as moderating variables can strengthen the relationship planning, implementation, financial reporting, evaluation, benefits with performance accountability.


Keywords


Planning; Implementation; Financial Reporting; Evaluation; Benefits; Performance Accountability; Information Systems

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


Program Studi Akuntansi

Fakultas Ekonomi - Universitas Methodist Indonesia

Jalan Hang Tuah No. 8 Medan, Sumatera Utara 20152

http://methosika.net

METHOSIKA is indexed by:

Indexed PKP Index Indexed Google Scholar NelitiCom