Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/16181
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dc.contributor.advisorTambunan, Saribulan-
dc.contributor.authorRamadhani, Fadhillah-
dc.date.accessioned2021-12-27T10:22:21Z-
dc.date.available2021-12-27T10:22:21Z-
dc.date.issued2020-11-17-
dc.identifier.urihttp://repository.uma.ac.id/handle/123456789/16181-
dc.description114 halamanen_US
dc.description.abstractPenelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem akuntansi keuangan daerah kejelasan sasaran anggaran dan aktivitas pengendalian terhadap akuntabilitas kinerja pada Kantor Wilayah Badan Pertanahan Nasional Sumatera Utara. Jenis Penelitian ini menggunakan asosiatif kausal. Populasi dalam penelitian ini adalah seluruh sumber daya manusia yang berada di Kantor Wilayah Badan Pertanahan Nasional Sumatera Utara. Sampel dalam penelitian ini berjumlah 38 responden. Jenis data yang digunakan adalah kuantitatif. Sumber data dari penelitian ini adalah data primer. Teknik analisis data dalam penelitian ini diolah menggunakan SPSS Statistics. Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi keuangan daerah berpengaruh positif dan signifikan terhadap akuntabilitas kinerja, kejelasan sasaran anggaran berpengaruh positif dan signifikan terhadap akuntabilitas kinerja dan aktivitas pengendalian berpengaruh positif dan signifikan terhadap akuntabilitas kinerja pada Kantor Wilayah Badan Pertanahan Nasional Sumatera Utara. Penerapan sistem akuntansi keuangan daerah, kejelasan sasaran anggaran dan aktivitas pengendalian berpengaruh positif dan signifikan terhadap akuntabilitas kinerja pada Kantor Wilayah Badan Pertanahan Nasional Sumatera Utara. This study aims to determine the effect of the application of the regional financial accounting system, clarity of budget targets and control activities on performance accountability at the Regional Office of the North Sumatra National Land Agency. This type of research uses associative causal. The population in this study were all human resources in the Regional Office of the North Sumatra National Land Agency. The sample in this study amounted to 38 respondents. The type of data used is quantitative. The data source of this research is primary data. The data analysis technique in this study was processed using SPSS Statistics. The results showed that the application of the regional financial accounting system had a positive and significant effect on performance accountability, clarity of budget targets had a significant positive effect on performance accountability and control activities had a significant positive effect on performance accountability at the Regional Office of the North Sumatra National Land Agency. The application of the regional financial accounting system, clarity of budget targets and control activities have a positive and significant effect on performance accountability at the Regional Office of the North Sumatra National Land Agencyen_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM, 168330115;-
dc.subjectsistem akuntansien_US
dc.subjectkeuangan daerahen_US
dc.subjectanggaranen_US
dc.subjectakuntabilitas kinerjaen_US
dc.subjectaccounting systemen_US
dc.subjectbudgeten_US
dc.subjectperformance accountabilityen_US
dc.titlePengaruh Penerapan Sistem Akuntansi Keuangan Daerah Kejelasan Sasaran Anggaran dan Aktivitas Pengendalian Terhadap Akuntabilitas Kinerja pada Kantor Wilayah Badan Pertanahan Nasional Sumatera Utaraen_US
dc.title.alternativeThe Influence of the Implementation of the Regional Financial Accounting System Clarity of Budget Targets and Control Activities on Performance Accountability at the Regional Office of the National Land Agency of North Sumatraen_US
dc.typeThesisen_US
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