PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, SISTEM INFORMASI AKUNTANSI DAN SISTEM PELAPORAN KINERJA TERHADAP AKUNTABILITAS KINERJA INTANSI PEMERINTAH KOTA SURABAYA

Abstract

This research aims to determine the effect of Performance-Based Budgeting Implementation, Accounting Information Systems, Performance Reporting Systems on Performance Accountability of Surabaya City Agencies at OPD (Regional Apparatus Organization) Surabaya City. This research is descriptive analysis using a quantitative approach. The type of data used is primary data. The instrument of data collection technique used questionnaires, which were distributed directly to the respondents. The population of this study were 26 Regional Apparatus Organizations in Surabaya City and the sample used in this study consisted of 1 Head of Service, 1 Head of Subdivision, 1 Finance Section. Furthermore, the data analysis technique in this research uses Multiple Linear Regression Analysis with SPSS 25, and Likert scale as the measurement scale. The results concluded that Performance-Based Budgeting had a negative effect, Accounting Information Systems had a positive effect, and Performance Reporting Systems had a negative effect on the Performance Accountability of Surabaya City Government Agencies.