Research Article
Analysis of The Effect of Clearance of Budget Targets, Competency of Government Apparatus on Performance Accountability with Internal Control System as Moderate Variables
@INPROCEEDINGS{10.4108/eai.20-9-2022.2324783, author={Deliyanti Simbolon}, title={Analysis of The Effect of Clearance of Budget Targets, Competency of Government Apparatus on Performance Accountability with Internal Control System as Moderate Variables}, proceedings={Proceedings of the 7th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2022, 20 September 2022, Medan, North Sumatera Province, Indonesia}, publisher={EAI}, proceedings_a={AISTEEL}, year={2022}, month={12}, keywords={clarity of budget targets competence of government apparatus internal control system and performance accountability}, doi={10.4108/eai.20-9-2022.2324783} }- Deliyanti Simbolon
Year: 2022
Analysis of The Effect of Clearance of Budget Targets, Competency of Government Apparatus on Performance Accountability with Internal Control System as Moderate Variables
AISTEEL
EAI
DOI: 10.4108/eai.20-9-2022.2324783
Abstract
This study aims to analyze the effect of budget target clarity, government apparatus competence on performance accountability with the internal control system as a moderating variable at the Dairi District Education Office, Samosir District Education Office and Pakpak Bharat District Education Office. This type of research is descriptive quantitative. This study uses a survey method by distributing questionnaires to the budget allocation makers in the Dairi District Education Office, Samosir District Education Office and Pakpak Bharat District Education Office. The population of this study were all employees within the Dairi District Education Office, Samosir District Education Office, Pakpak Bharat District Education Office, consisting of 30 samples of respondents including the head of the department, secretariat, treasurer, general and staffing sub-section, finance sub-section, planning sub-section and evaluation, the field of early childhood development, the field of elementary school development, the field of junior high school development, the field of coaching education staff. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The analysis is assisted by the Statistical Package for Social Science (SPSS) program.