Title:
THE EFFECT OF REPORTING SYSTEM AND CLARITY OF BUDGET TARGET ON ACCOUNTABILITY BASED PERFORMANCE OF GOVERNMENTAL AGENCIES (STUDY ON ACEH GOVERMENT WORK UNITS, ACEH PROVINCE, INDONESIA)

Authors:
Darwanis, Muhammad Arfan, Muslim A. Djalil, *Diana

Volume - 2 Issue - 10, Pages - 4886-4892

Abstract:
The purpose of this study is to determine the effect of reporting system and clarity of budget targets on accountability based performance of Aceh Government Agencies. The population in this study is the Aceh Governmental Work Units. The population of this study is Aceh Government Work Units which consist of Head of Section, and Head of Division who participated in the preparation of the government budget. The research employs Multiple Linear Regression Model as an analytically statistical tool and SPPS software for data processing. The outcome of research revealed that the reporting system and clarity of budget targets have a significantly simultaneous effect on the accountability based performance of the Government of Aceh. Meanwhile, tested partially, either reporting system or clarity of budget targets has a partially significant effect on the accountability based performance of Aceh Government agencies. It also indicated that the reporting system has more dominan influence on the performance of the units. In the preparation of the budget it is thus required to establish high degree of clarity of the budget goals so as to the budget distributable throughout all departments of effectively.

Cite this Article:

[Djalil, Muslim A., et al. "THE EFFECT OF REPORTING SYSTEM AND CLARITY OF BUDGET TARGET ON ACCOUNTABILITY BASED PERFORMANCE OF GOVERNMENTAL AGENCIES (STUDY ON ACEH GOVERNMENT WORK UNITS, ACEH PROVINCE, INDONESIA)." International Journal of Social Science and Economic Research, vol. 2, no. 10, 2017, pp. 4886-4892. October.]