Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah

This study tries to understand and prove the influences of (1) local government budget goal clarity and local government budget participation on local government institution’s performance accountability (2) motivation on the relation of budget goal clarity and budget participation as well as local g...

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Main Author: Ehrmann Suhartono
Format: Article
Language:English
Published: Universitas Sebelas Maret 2012-04-01
Series:Jurnal Akuntansi dan Bisnis
Online Access:https://jab.fe.uns.ac.id/index.php/jab/article/view/44
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spelling doaj-733c75de1e6747348879ce51d2c5a4242020-11-25T03:28:27ZengUniversitas Sebelas MaretJurnal Akuntansi dan Bisnis1412-08522580-54442012-04-016210.20961/jab.v6i2.4443Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi PemerintahEhrmann Suhartono0Staff Pengajar Fakultas Ekonomi Universitas Teknologi YogyakartaThis study tries to understand and prove the influences of (1) local government budget goal clarity and local government budget participation on local government institution’s performance accountability (2) motivation on the relation of budget goal clarity and budget participation as well as local government institution’s performance accountability. The subjects of this study are 148 middle and lower managers in local government institutions including section heads/department heads/sub-section head in governmental institutions under the municipality and regencies in the Special Provinces of Yogyakarta. The results show that budget goal clarity and budget participation influence local government institution’s performance accountability. Then motivation acts as moderating variable in the relation of local government budget goal clarity and local government budget participation with local government institution’s performance accountability.https://jab.fe.uns.ac.id/index.php/jab/article/view/44
collection DOAJ
language English
format Article
sources DOAJ
author Ehrmann Suhartono
spellingShingle Ehrmann Suhartono
Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah
Jurnal Akuntansi dan Bisnis
author_facet Ehrmann Suhartono
author_sort Ehrmann Suhartono
title Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah
title_short Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah
title_full Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah
title_fullStr Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah
title_full_unstemmed Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah
title_sort pengaruh motivasi terhadap hubungan kejelasan sasaran anggaran dan partisipasi penyusunan anggaran dengan akuntabilitas kinerja instansi pemerintah
publisher Universitas Sebelas Maret
series Jurnal Akuntansi dan Bisnis
issn 1412-0852
2580-5444
publishDate 2012-04-01
description This study tries to understand and prove the influences of (1) local government budget goal clarity and local government budget participation on local government institution’s performance accountability (2) motivation on the relation of budget goal clarity and budget participation as well as local government institution’s performance accountability. The subjects of this study are 148 middle and lower managers in local government institutions including section heads/department heads/sub-section head in governmental institutions under the municipality and regencies in the Special Provinces of Yogyakarta. The results show that budget goal clarity and budget participation influence local government institution’s performance accountability. Then motivation acts as moderating variable in the relation of local government budget goal clarity and local government budget participation with local government institution’s performance accountability.
url https://jab.fe.uns.ac.id/index.php/jab/article/view/44
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