PENGARUH SISTEM AKUNTASI PEMERINTAH DAERAH SISTEM PENGENDALIAN INTERNAL DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH

Abstrak

Accountability is believed to be able to change the condition of a government that is unable to provide good and corrupt public services towards a democratic government structure, the implementation of an accountable government that will get support from the public on the part of the accountability organizer reflects the government's commitment to serving the public. The strengthening of public demands for the implementation of public accountability by government organizations, both central and local governments, has led to all government agencies compiling strategic planning, measuring performance and reporting it. The purpose of this study was to determine: (1) the effect of the local government accounting system on the performance accountability of government agencies; (2) Influence of Internal Control System on Performance Accountability of Government Agencies; (3) Reporting System on Performance Accountability of Government Agencies. This research was conducted at the Solok Regency Local Government Organization. The population in this study were 26 Local Government Organizations within the Solok Regency Government. The sampling technique in this research is total sampling. This study uses Multiple Linear Regression Analysis. The results of this study indicate that: (1) the Regional Government Accounting System has a significant effect on the Performance Accountability of Government Agencies; (2) The Internal Control System has a significant effect on the Performance Accountability of Government Agencies; (3) The Reporting System has a significant effect on the Performance Accountability of Government Agencies.

Kata kunci

• Internal Control Systems and Reporting Systems
• Local Government Accounting Systems
• Performance Accountability of Local Government Agencies