Pengaruh Partisipasi Anggaran Dan Akuntansi Pertanggungjawaban Terhadap Kinerja Keuangan Pada SKPD Di Kabupaten Siak

Sandra Permata, Bella (2022) Pengaruh Partisipasi Anggaran Dan Akuntansi Pertanggungjawaban Terhadap Kinerja Keuangan Pada SKPD Di Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of budgetary participation and analyze the effect of accountability accounting on financial performance in SKPD in Siak District. This research is a quantitative research based on field studies. Semistructured interviews were conducted with 30 respondents representing several demographic characteristics, such as region, gender, place of residence, and age group. The results of this study indicate that the results of the calculation of the partial t test obtained by calculating the independent variable x1 Budget participation is equal to 0.06 which means that if there is a change in the x1 variable by 1% assuming constant dimensions, then financial performance is not related. Based on the t test conducted, it was obtained that the significant value of budget participation was 0.06 > 0.05, meaning that the budget participation variable did not significantly influence the financial performance of the Siak Regency SKPD. Then, based on the results of partial t-test calculations, it is obtained that the calculation between the independent accounting responsibility variable x2 is 0.04, meaning that if there is a change in the x1 variable by 1% assuming constant dimensions, then the behavior of financial performance is not unidirectional or unrelated. Based on the t test conducted, it was obtained that the significant value of responsibility accounting was 0.04 <0.05, meaning that the responsibility accounting variable did not have a significant effect.

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