ANALISIS PENERAPAN SISTEM AKUNTANSI PEMERINTAHAN TERHADAP AKUNTABILITAS KINERJA KANTOR INSPEKTORAT KABUPATEN BANTAENG

Abstract

This resaerch aims at finding out the application of the government accounting system to the performance accountability in Inspectorate of Bantaeng Regency. The variables in this research are: the Application of Government Accounting Systems (X) as a independent variable, and Performance Accountability (Y) as a dependent variable. The data analysis technique used is a simple regression of the functional or independent relationship of one independent variable and one dependent variable. The results of this research showed that the Government Accounting System significantly influences the performance accountability of the Inspectorate of Bantaeng Regency. This can be seen based on the results of tests that show the price of the coefficient of correlation was 0.666 and the coefficient of determination
was 0.443. The t test was 5.126 and the significance value is smaller than the significant level (0,000 <0.050).