PERFORMANCE-BASED BUDGET, CLARITY OF OBJECTIVES, BUDGET REPORTING SYSTEM, OBSERVANCE OF LAWS AND REGULATIONS, AND PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES

Asmawanti, Dri and Baihaqi, Baihaqi and Irawan, Sahadi (2016) PERFORMANCE-BASED BUDGET, CLARITY OF OBJECTIVES, BUDGET REPORTING SYSTEM, OBSERVANCE OF LAWS AND REGULATIONS, AND PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES. In: MIICEMA 2016 CONFERENCE PROCEEDINGS, 24-25 Oktober 2016, Malaysia.

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Abstract

The aim of this study is to empirically prove the influence of performance-based budgeting, the clarity of the budget target, reporting systems, and adherence to the laws and regulations against the performance accountability of government agencies. This study was conducted in the Ministry of law and Human Rights (human rights) of Bengkulu province. The respondents of the research was the leader in the organization which is under the Ministry of Justice and human rights, by providing questionnaires. The data used in this study was the primary data of 56 respondents. The tool data analysis applied Smart PLS version 2.0 M3. The results showed that outher model testing is good for convergent validity, discriminant validity, and then reliability testing, all showed that the condition of gauges and the existing data was good. Inner model Testing also showed that its structural equation model was fit. Hypothesis testing produced that Clarity of budget targets, reporting systems, and adherence to the laws and regulations have a positive influence against the performance accountability of government agencies. Performance-based budgets, thus has no effect on the performance accountability of government agencies.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 21 Dec 2016 02:30
Last Modified: 02 Apr 2018 07:31
URI: http://repository.unib.ac.id/id/eprint/11590

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