Performance Accountability Through Internal Control System and Reporting System

  • Khadijah Darwin Universitas Muhammadiyah Makassar
Keywords: Internal Control System, Reporting System, Performance, Accountability

Abstract

The objectives of this study are: 1) To analyze the internal control system on performance accountability. 2) To analyze the reporting system on performance accountability. This research approach is quantitative research as a research method based on the philosophy of positivism, used to examine a particular population or sample, data collection using research instruments, data analysis is quantitative/statistical, intending to test the established hypothesis. The population in this study were employees of the finance department in 11 offices in Jeneponto Regency. Using the purposive sampling technique, the respondent criteria were selected in this study. The respondent was involved in the implementation of the budget using, compiling, and reporting the budget. The samples are sub-section heads, treasurers, and financial staff in each department at OPD Jeneponto Regency, so the total sample is 33 people. Multiple linear regression statistical techniques with the help of SPSS 23 were used to process research data. The study results found that the internal control system and reporting system had a significant positive effect on Performance Accountability.

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Published
2021-07-31
How to Cite
Darwin, K. (2021). Performance Accountability Through Internal Control System and Reporting System. Point of View Research Accounting and Auditing, 2(3), 236 - 243. Retrieved from http://journal.accountingpointofview.id/index.php/povraa/article/view/160
Section
Articles