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Factors that Affect Government Accountability with Moderating Variable Accounting Control

Received: 14 November 2021     Accepted: 1 December 2021     Published: 24 December 2021
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Abstract

This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.

Published in Journal of Finance and Accounting (Volume 9, Issue 6)
DOI 10.11648/j.jfa.20210906.18
Page(s) 273-284
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2021. Published by Science Publishing Group

Keywords

Budget Performance, Budget Goal Clarity, Value for Money, Accounting Control, Accountability of Government

References
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Cite This Article
  • APA Style

    Andi Wawo, Jamaluddin Majid. (2021). Factors that Affect Government Accountability with Moderating Variable Accounting Control. Journal of Finance and Accounting, 9(6), 273-284. https://doi.org/10.11648/j.jfa.20210906.18

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    ACS Style

    Andi Wawo; Jamaluddin Majid. Factors that Affect Government Accountability with Moderating Variable Accounting Control. J. Finance Account. 2021, 9(6), 273-284. doi: 10.11648/j.jfa.20210906.18

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    AMA Style

    Andi Wawo, Jamaluddin Majid. Factors that Affect Government Accountability with Moderating Variable Accounting Control. J Finance Account. 2021;9(6):273-284. doi: 10.11648/j.jfa.20210906.18

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  • @article{10.11648/j.jfa.20210906.18,
      author = {Andi Wawo and Jamaluddin Majid},
      title = {Factors that Affect Government Accountability with Moderating Variable Accounting Control},
      journal = {Journal of Finance and Accounting},
      volume = {9},
      number = {6},
      pages = {273-284},
      doi = {10.11648/j.jfa.20210906.18},
      url = {https://doi.org/10.11648/j.jfa.20210906.18},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20210906.18},
      abstract = {This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.},
     year = {2021}
    }
    

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    T1  - Factors that Affect Government Accountability with Moderating Variable Accounting Control
    AU  - Andi Wawo
    AU  - Jamaluddin Majid
    Y1  - 2021/12/24
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    DO  - 10.11648/j.jfa.20210906.18
    T2  - Journal of Finance and Accounting
    JF  - Journal of Finance and Accounting
    JO  - Journal of Finance and Accounting
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    EP  - 284
    PB  - Science Publishing Group
    SN  - 2330-7323
    UR  - https://doi.org/10.11648/j.jfa.20210906.18
    AB  - This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.
    VL  - 9
    IS  - 6
    ER  - 

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Author Information
  • Department of Accounting, Alauddin State Islamic University, Makassar, Indonesia

  • Department of Accounting, Alauddin State Islamic University, Makassar, Indonesia

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