Simbolon, Deli Yanti (2022) Analisis Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Pemerintah Terhadap Akuntabilitas Kinerja Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi. Masters thesis, UNIMED.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kejelasan sasaran anggaran, kompetensi aparatur pemerintah terhadap akuntabilitas kinerja dengan sistem pengendalian internal sebagai variabel moderasi pada Dinas Pendidikan Kabupaten Dairi, Dinas Pendidikan Kabupaten Samosir Dan Dinas pendidikan Kabupaten Pakpak Bharat. Jenis penelitian ini adalah deskriptif kuantitatif. Penelitian ini menggunakan metode survei dengan menyebar kuisoner kepada penyususn alokasi anggaran yang yang dimiliki di Dinas Pendidkan Kabupaten Dairi, Dinas Pendidikan Kabupaten Samosir dan Dinas Pendidikan Kabupaten Pakpak Bharat. Populasi penelitian ini adalah seluruh pegawai di ingkungan Dinas Pendidikan Kabupaten Dairi, Dinas Pendidikan Kabupaten Samosir, Dinas Pendidikan Kabupaten Pakpak Bharat, terdiri dari 30 sampel responden meliputi kepala dinas, sekretariat, bendahara, sub bagian umum dan kepegawaian, sub bagian keuangan, sub bagian perencanaan dan evaluasi, bidang pembinaan PAUD, bidang pembinaan SD, bidang pembinaan SMP, bidang pembinaan tenaga kependidikan. Metode analisis data yang digunakan adalah analisis Statistik Deskriptif dan Analisis Regresi Linier Berganda. Analisis dibantu dengan program Statistical Package for Social Science (SPSS). Hasil dari penelitian ini menunjukkan bahwa kejelasan sasaran anggaran dan kompetensi aparatur pemerintah secara simultan berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja pada Dinas Pendidikan Kabupaten Dairi, Pakpak Bharat dan Samosir sedangkan sistem pengendalian internal tidak mampu memoderasi kejelasan sasaran anggaran, kompetensi aparatur pemerintah terhadap akuntabilitas kinerja pada Dinas Pendidikan Kabupaten Dairi, Dinas Pendidikan Kabupaten Samosir dan Dinas Pendidikan Kabupaten Pakpak Bharat.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | 657.401.1 Sim a |
| Uncontrolled Keywords: | Kejelasan Sasaran Anggaran; Kompetensi Aparatur Pemerintah; Sistem Pengendalian Internal dan Akuntabilitas Kinerja. |
| Subjects: | H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing S Agriculture > SF Animal culture > SF111 Cost, yield, and profit. Accounting |
| Divisions: | Program Pasca Sarjana > Akuntansi |
| Depositing User: | Mrs Catur Dedek Khadijah |
| Date Deposited: | 22 Aug 2022 10:26 |
| Last Modified: | 22 Aug 2022 10:26 |
| URI: | https://digilib.unimed.ac.id/id/eprint/47558 |
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