FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH PROVINSI SULAWESI UTARA
Journal Title: Jurnal Accountability - Year 2016, Vol 5, Issue 2
Abstract
The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizational commitment (X2) and factor role of APIP (X3) toward implementation of SAKIP (Y). Method that use in this research are quantitative method. The data analysis technique has been done by using the multiple linear regressions analysis. Result of the research according the partial test show that awareness on the laws and regulation no significantly effect to the implementation of SAKIP, whereas the organizatoinal commitment and role of APIP has significantly effect to the implementation of SAKIP. The value from coefficient of determination test amount of 43,7% has been effect by awareness on the laws and regulation, organizatoinal commitment, role of APIP, whereas the remaining 56,3% is influenced by other factors outside this research.
Authors and Affiliations
Harsya K. Tahir, Agus T Poputra, Jessy Warongan
Keywords
Related Articles
- EP ID EP366549
- DOI 10.32400/ja.14423.5.2.2016.37-51
- Views 145
- Downloads 0
THE EFFECT OF INVESTMENT DECISIONS, FUNDING DECISIONS, AND PROFITABILITY ON MANUFACTURING COMPANY VALUE IN INDONESIA STOCK EXCHANGE 2015-2018 PERIOD
The main objective of company is maximizing company value or wealth for stockholders. The company also could showing value assets owned by company. More and more high value company then more and more high prosperity rece...
ANALISIS PENERAPAN PSAK NO.30 (REVISI 2011) ATAS AKUNTANSI LEASING PADA PT. FEDERAL INTERNATIONAL FINANCE (FIF) CABANG MANADO
PT. Federal International Finance (FIF) is a credit financing institution engaged in the business of credit financing. PT. FIF provides credit services to customers with expected profits derived from loan interest, so PT...
INSPECTORATE SUPERVISION IN APPLYING COMPETITIVE PRINCIPLES IN MANAGING PROCUREMENT OF GOODS / SERVICES IN GOVERNMENT OF NORTH SULAWESI PROVINCE
This paper examines the supervision of the Inspectorate on the application of the principle of competitiveness in the management of government goods/services procurement. This research was conducted at the North Sulawesi...
Analisis Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Pada UD. Nabila Jepara Meubel Dan UD. Jepara Furniture
The situation and current economic conditions impacted the intense competition among the companies of the world. Therefore, the company management needs to create a policy that refers to the creation of the efficiency an...
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD
This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the jo...