DETERMINAN EFEKTIVITAS PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP)

Authors

  • Ismi Febiani
  • Gugus Irianto
  • Lilik Purwanti

DOI:

https://doi.org/10.22219/jrak.v6i1.5079

Abstract

The purpose of this study is done to determine the level of work units, central government
support, guidance SAKIP evaluation of implementation, and quality and quantity of human
resources of the effectiveness of the implementation of SAKIP. This research is quantitative
research, collected by survey through questionnaires. The sample consisted of employees amounted
by 110 respondents. This study sampling technique using non-probability sampling with saturated samples (sampling census). The results showed that the working unit commitment and
the quality and quantity of human resources affect the effectiveness of SAKIP, while the central
government support and evaluation guidelines on the implementation SAKIP have no influence
on the effectiveness of SAKIP.
Ke ywords: Effectiveness SAKIP Implementation, Government Agencies Performance Accountability System, Employees

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Published

2017-12-07

Issue

Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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