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Pengaruh karakteristik tujuan anggaran dan penerapan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah dengan tingkat desentralisasi sebagai pemoderasi
This study is aimed to determine the effect of the characteristics of budget goals and the application of accounting information on the performance of local government officials with the decentralized level as moderating variables. The location of the study is conducted in Kradenan and Gabus districts, Grobogan regency. This study is a quantitative research using Partial Least Square (PLS) as a test instrument with 60 government apparatuses in districts and sub-districts as the respondents. The results of this study indicate that the variable characteristics of budget goals and decentralization have a positive effect on the performance of local government officials. While the accounting information system variables do not affect the performance of local government apparatus, and decentralization cannot moderate the influence of budget objective characteristics and accounting information system on the performance of local government apparatus..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2017 |
|---|---|
| Edisi | - |
| Subjek | Local government Decentralization Apparatus performance Accountin informatio systems Characteristic budgetary purposes |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |