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Jurnal

Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 17 No. 2 (2022) · pp. 218–228

DOI
10.52062/jaked.v17i2.2589
ISSN
2621-6787, 1978-4848
Published
2022-11-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to determine the effect of performance-based budgeting, financial reporting systems, accounting controls, and performance accountability of government agencies on BPMP Papua Province either simultaneously or partially. This type of research is quantitative descriptive. The population in this study were all employees who were part of the SAKIP team and were involved in the financial process, preparing program performance drafts, budgets, and performance reporting and evaluation as well as several staff of 70 employees who worked at BPMP Papua. This research is a survey research where 70 samples are saturated samples and use a questionnaire as a data collection tool. The analysis tool used multiple regression analysis with the help of the SPSS Version 25 program. The results showed that partially performance-based budgeting and accounting control variables had a significant positive effect on government agency performance accountability, while the financial reporting system variable had no significant effect on government agency performance accountability. Simultaneously performance-based budgeting, financial reporting systems and accounting controls have a significant positive effect on government agency performance accountability at BPMP Papua Province.

Keywords

Collaboration network of the authors

40 authors · 103 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rudiawie LarasatiAffiliation unknown4
Kurniawan PatmaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Pascalina V. S SesaAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Aaron M.A. SimanjuntakAffiliation unknown2
Bill PangayowAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Budianto NgoAffiliation unknown1
Andhika Dwi AbriyantiAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Agarita Clara WomsiworAffiliation unknown1
Andi SetiawanAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Ruth TambunanAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Cindy W. C. HallatuAffiliation unknown1
Elia M. TandililingAffiliation unknown1
Nurlian NurlianUniversitas Halu Oleo1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja</dc:title>
	<dc:creator>Saptarinur, Rizka</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Lamba, Rama Soyan Arung</dc:creator>
	<dc:subject xml:lang="en-US">Performance-Based Budgeting</dc:subject>
	<dc:subject xml:lang="en-US">Financial Reporting System</dc:subject>
	<dc:subject xml:lang="en-US">Accounting Controls</dc:subject>
	<dc:subject xml:lang="en-US">Accountability For The Performance Of Government Agencies</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine the effect of performance-based budgeting, financial reporting systems, accounting controls, and performance accountability of government agencies on BPMP Papua Province either simultaneously or partially. This type of research is quantitative descriptive. The population in this study were all employees who were part of the SAKIP team and were involved in the financial process, preparing program performance drafts, budgets, and performance reporting and evaluation as well as several staff of 70 employees who worked at BPMP Papua. This research is a survey research where 70 samples are saturated samples and use a questionnaire as a data collection tool. The analysis tool used multiple regression analysis with the help of the SPSS Version 25 program. The results showed that partially performance-based budgeting and accounting control variables had a significant positive effect on government agency performance accountability, while the financial reporting system variable had no significant effect on government agency performance accountability. Simultaneously performance-based budgeting, financial reporting systems and accounting controls have a significant positive effect on government agency performance accountability at BPMP Papua Province.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2022-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/2589</dc:identifier>
	<dc:identifier>10.52062/jaked.v17i2.2589</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 17 No. 2 (2022): November; 218-228</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 17 No 2 (2022): November; 218-228</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/2589/2048</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>