Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu)

The research aims to look at the empirical evidence the effects of budget goal clarity, accounting control, and reporting system on performance accountability of public institutions. in Rokan Hulu. The research uses a survey of the work unit Rokan Hulu district.The samples used were as many as 60 people were respondents. The population in this study was 31 on education in Rokan Hulu. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression).The results showed that budget goal clarity effects on performance accountability of public institutions, budget goal clarity is done the better or greater, the greater the performance accountability of public institutions. Accounting controls do not affect on performance accountability of public institutions, because the budget is drawn up clearly with the available resources are not able to be lame effectively and efficiently which could potentially lead to fraud and inequality budget occurs. Reporting system affects on performance accountability of public institutions because good reporting system to monitor and control the performance of officials in implementing the set budget.Keywords: budget goal clarity, accounting control, reporting systems, performance accountability of public institutions

Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Rokan Hilir)

This study examined the effects of external pressure, environmental uncertainly and management commitment on transparency of financial reporting.The sample of this studied consist of 42 SKPD in Rokan Hilir. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the external pressure and management commitment had a effect to transparency of financial reporting. But environmental uncertainly had not effect to transparency of financial reporting. External pressure showed coefficient 0,379 with the signification values 0,016. This the decision made is to accept hypothesis H1. Environmental uncertainly showed coefficient 0,105 with the signification values 0,406. This the decision made was to reject hypothesis H2. And the management commitment showed coefficient 0,353 with the signification values 0,019. This the decision made is to accept hypothesis H3.Keywords : transparency of financial reporting, external pressure, environmental uncertainly and management commitment

Pengaruh Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Daerah terhadap Keandalan Pelaporan Keuangan Pemerintah Kota Dumai

This study aims to examine and obtain empirical evidence about the factors that affect the reliability of financial reporting local government, specifically her at Dumai City Government. This research is motivated by the fact that the government financial reporting should provide information which is reliable in assessing accountability and decision-making parties. Variables to be tested in this study were, among others, the quality of human resources, the utilization of information technology and financial control systems area (as independent variables) to the reliability of financial reporting (as dependent variable).The data in this study is primary data obtained from questionnaires distributed directly to the respondents. Data collected from 105 respondents who work in finance / administration on regional work units (SKPD) in the city of Dumai. This hypothesis was tested by multiple linear regression using partial hypothesis test (ujit-t).The test results showed that the quality of human resources and financial controls areas significant positive effect partially on local government financial reporting reliability of Dumai. While Information Technology bepengaruh not to Keandalaan Financial Reporting for maximum utilization of Information Technology has not used in Dumai City government institutions.Keywords: Human Resources, Information Technology, Regional Financial Supervision and Financial Reporting Reliability Governmen

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Gaya Kepemimpinan, Motivasi Kerja, Komitmen Organisasi, dan Budaya Organisasi, sebagai Variabel Moderating pada Perbankan di Pekanbaru

Manager participation in the preparation of the budget will lead the initiative for them to develop ideas and information, enhance solidarity so as to create commitment among managers that can be managerial performance benchmarks. Influence of budget participation on managerial performance is influenced by leadership style, work motivation, organizational commitment, and organizational culture as moderating variable. The population in this study is the manager or manager-level in the banks main branch office in Pekanbaru. Data used in this study are primary data obtained from the respondents on the questionnaire that deliver. Hypothesis testing is done is Moderated Regression Analysis with SPSS version 20. From these results it can be concluded that the participation budgeting has a significant positive effect on managerial performance. While variable leadership style, work motivation, organizational commitment and high organizational culture will further increase the effect of budget participation on managerial performance.Keywords: Participation budgeting, performance, leadership, work motivation

Pengaruh Komitmen Organisasi dan Ambiguitas Peran terhadap Kinerja Auditor dengan Motivasi sebagai Variabel Moderasi (Studi Empiris: Kantor Akuntan Publik Pekanbaru, Batam, dan Medan)

This research aims to analyze and gets empirical prove at the effect of organizational commitment and role ambiguity on auditor performance with motivation as moderating variable. Respondens in this research is auditors who work in public accounting firm at Pekanbaru, Batam and Medan. The samples is selected by using purposive sampling, collection data method by using questionnaires with the number of sample of this research was 145 auditors from 29 public accounting firms. This research is a quantitative model with data analysis methods and regression analysis using multiple regression analysis and regression moderate. SPSS software version 17 to process data. The results of this research indicate that organizational commitment and role ambiguity have effect to auditor performance. Motivation is a moderating variable between influenced of organizational commitment and role ambiguity to auditor performance.Keywords: organization commitment, role ambiguity, motivation and auditor performanc