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PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN MALANG
 
Creator Pertiwi, Ayu Febri Citra
Maslichah, Maslichah
Mawardi, M. Cholid
 
Description This study is aimed to determine the effect of the characteristics of budget objective, application of accounting information system, and decentralization on the performance of local government officer Malang regency. Sources of data using primary data and using purposive sampling method shared to 43 government officers in district and sub-district as the respondents, but we only got back 34 respondents. The result of this study indicate that the variable characteristics of objective have a positive effect on the performance of local government officer Malang regency. While, the application of  accounting information system and decentralization does not affect on the performance of local government officer Malang regency. Keywords : officer performance, characteristics of budget objective, application of accounting information system, decentralization
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-01-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/9916
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/9916/7862
 
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