PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PARTISIPASI PENYUSUNAN ANGGARAN, DAN PENGAWASAN FUNGSIONAL TERHADAP KINERJA PEMERINTAH DAERAH

Abstract

This research aimed to examine the effect of implementation of accounting information system, participation of budget arrangement and functional supervision on performance of Surabaya Local Government Organization. The research was casual-comparative with quantitative approach. While, data collection technique used survey. Moreover, the data were primary with questionnaires as its instrument. Furthermore, the sampling technique used purposive sampling that is one of the non-probability. In line with, there were 96 respondents from 20 Surabaya Local Government as sample. Additionally. The data analysis technique used multiple liniear regression with SPSS 23. The research result concluded the implementation of accounting information system had positive and significant effect on performance of Surabaya Local Government Organization. Likewise, participation of budget arrangement had positive and significant effect on performance of Surabaya Local Government Organization. Similarly, functional supervision had positive and significant effect on performance of Surabaya Local Government. These showed Surabaya Local Government had developed its performance for the target with very good accountability on budget arrangement and supervision.
Keywords: accaounting information system, participation of budget arrangement, functional supervision.