Research Paper
Year: 2018 | Month: August | Volume: 5 | Issue: 8 | Pages: 122-132
The Effects of Budget Targets Clarity, Reporting System and Governmental Apparatus Competence on the Quality of Performance Accountability Reports of Government Agencies With Internal Control as a Moderating Variable in Deli Serdang Regency
Ayu Sartika Pane, Erlina, Fachruddin
Universitas Sumatera Utara
Corresponding Author: Ayu Sartika PaneABSTRACT
The aim of this study was to analyze the effects of budget targets clarity, reporting system, and governmental apparatus competence on the quality of performance accountability reports of government agencies with internal control as moderating variable in the Government of Deli Serdang Regency. The type of this research was associative causality. This study was conducted using survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Deli Serdang. The population of this study was all the OPD in the Government of Deli Serdang Regency which amounted to 54 OPD, consisting of 108 respondent samples including financial and program sub-treasurer and expenditure treasurer. Data analysis method used was descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis was assisted by Smart PLS 3.0 program. The results of this study showed that the budget targets clarity and governmental apparatus competence had a significant positive effect on the quality of performance accountability reports of government agencies and reporting system had no significant negative effect on the quality of performance accountability report of government agencies, while internal control was not able to moderate the budget targets clarity, reporting system and governmental apparatus competence on the quality of performance accountability report of government agencies in Deli Serdang Regency.
Key words: android, Bahasa Indonesia, media, motivation, non-native, speakersBudget Targets Clarity, Reporting System, Governmental Apparatus Competence, Internal Control and Quality of Performance Accountability Report of Government Institution
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