The Effect Of Accountability, Internal Control System, And Accounting Information System On The Performance Of The Organization In The Financial And Asset Management Agency

Teguh Setiawan Wibowo, Yayuk Suprihartini, Daniel Tulasi, Amin Harahap, Stie Mahardhika, Politeknik Penerbangan, Indonesia Curug
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引用次数: 1

Abstract

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Sumatera. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance.
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财务资产管理机构问责制、内部控制制度和会计信息系统对组织绩效的影响
政府机构中的每个组织都有自己的使命要完成。通过绩效问责制(衡量任务成就的一般指标)确定的目标和目的的实现情况。本研究旨在探讨问责制、内部控制和会计信息对政府机构组织绩效的影响。本研究采用定量方法,通过向位于苏门答腊市的区域金融和资产管理机构的员工发放问卷,从受访者中获得原始数据。使用的数据分析技术是SPSS version 20。本研究结果表明,问责制对组织绩效有显著的正向影响,内部控制制度对组织绩效没有显著的正向影响,会计信息系统对组织绩效和问责制有显著的正向影响,内部控制制度和会计信息系统共同对组织绩效有显著的正向影响。
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