PENGARUH KEJELASAN SASARAN ANGGARAN, PENERAPAN SAP BERBASIS AKRUAL TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI

Abstrak

This study aims to determine the effect of the clarity of budget targets, the application of accrualbased accounting standards to the accountability of government performance by moderating the
internal control system. The population in this study is SKPD in the Klaten District Government.
The sampling method is purposive sampling. The sample in this study is structural officials,
employees / staff who carry out the accounting / financial administration function who have at least
one year of work experience in each SKPD in Klaten Regency, with a sample of 61. Data analysis
techniques in this study used linear regression techniques multiple and pure moderation test. The
regression test results show that the clarity of the budget target has a significant effect on the
accountability of government performance, the application of accrual-based accounting standards
has no significant effect on the accountability of government performance. Pure Moderation test
results show that internal control is not able to moderate the relationship of clarity of budget targets,
the application of accrual-based accounting standards to accountability for government performance.

Keywords: Budget clarity, application of accrual-based accounting standards, internal
control systems, performance accountability.