Beschreibung
Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance - based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence on performance accountability of government agencies.
Autorenporträt
Mrs. Mujennah is a lecturer at the Faculty of Economics of Sekolah Tinggi Ilmu Ekonomi (STIEI) Banjarmasin, since January 2017. The subjects that are in the course of the audit, intermediate Financial accounting I and financial accounting standards. She earned her Master of Accountancy degree from Univ. Indonesia and accountant from Trisakti Univ.
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BoD - Books on Demand
In de Tarpen 42
22848 Norderstedt
DE
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