PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, AKSESIBILITAS LAPORAN KEUANGAN, PENGENDALIAN INTERNAL, DAN PERTANGGUNGJELASAN DANA OTONOMI KHUSUS TERHADAP KINERJA UNIT
Abstract
This study aims to analyze the influence of budgetary participation,
financial statement accessibility, internal control, and special autonomy fund
accountability to performance on local government work unit in Supiori Regency.
Sample in this study involves financial sub-department’s employees of local
government work unit in Supiori Regency. This study uses primary data collected
using questionnaires on 61 respondents selected by purposive sampling. Analysis
tool used in this study is the SPSS.
Based on the analysis that have been made the results are the financial
statement accessibility, internal control, and special autonomy fund
accountability are positive significantly effect to the unit performance. Budgetary
participation have not effect to the unit performance.