Pengaruh Kebijakan Penyusunan Anggaran, Penerapan Anggaran dan Belanja Daerah Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus pada Pemerintah Kabupaten Asahan)

Abstract

This study aimed to analyze the influence of the Government Accounting System and Human Resource Competency on the Quality of Financial Statements. The dependent variable in this study is the quality of the financial statements, while the independent variable in this study is the system of government accounting and human resource competencies. The method used in this research is descriptive method with the survey approach. The collection of data and information held by field research through a questionnaire as a research tool to Bappeda and Staff PPK-SKPD. The data used for this research is qualitative data which are quantitative by using interval scale and analyzed by using multiple regression analysis. Based on the partial results of the analysis can be concluded that there is no significant influence between the variables of performance based budgeting policy ( X1 ) to the accountability of performance ( Y ) addressed by the significant value of 0.207 > 0.05 , then there is no significant influence between the variables of the application of performance-based budgeting ( X2 ) to the accountability of performance ( Y ) addressed by the significant value of 0.156 > 0.05 , and there is significant influence between the variables of the application of performance-based shopping areas ( X3 ) to the accountability of performance ( Y ) addressed by the significant value of 0.001 ≤ 0.05 . Based on the results of simultaneous analysis can be concluded that there is significant influence between the variables of performance based budgeting policy ( X1 ) the application of performance-based budgeting ( X2 ) and the implementation of performance-based shopping areas ( X3 ) to the accountability of performance ( Y ) of 23.1 % . As for the influence of other variables that are not observed to be 76.9 %