Factors that Affect Government Accountability with Moderating Variable Accounting Control

Andi Wawo; Jamaluddin Majid

doi:doi:10.11648/j.jfa.20210906.18

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Factors that Affect Government Accountability with Moderating Variable Accounting Control

Andi Wawo, Jamaluddin Majid

Published in Journal of Finance and Accounting (Volume 9, Issue 6)

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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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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TY  - JOUR
T1  - Factors that Affect Government Accountability with Moderating Variable Accounting Control
AU  - Andi Wawo
AU  - Jamaluddin Majid
Y1  - 2021/12/24
PY  - 2021
N1  - https://doi.org/10.11648/j.jfa.20210906.18
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
SP  - 273
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

Andi Wawo

Department of Accounting, Alauddin State Islamic University, Makassar, Indonesia
Jamaluddin Majid

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

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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

Copy | Download

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

Copy | Download

@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}
}

Copy | Download

TY  - JOUR
T1  - Factors that Affect Government Accountability with Moderating Variable Accounting Control
AU  - Andi Wawo
AU  - Jamaluddin Majid
Y1  - 2021/12/24
PY  - 2021
N1  - https://doi.org/10.11648/j.jfa.20210906.18
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
SP  - 273
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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