FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH PROVINSI SULAWESI UTARA

Authors

  • Harsya K. Tahir
  • Agus T. Poputra
  • Jessy D. L. Warongan

DOI:

https://doi.org/10.32400/ja.14423.5.2.2016.37-51

Abstract

The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizational  commitment (X2) and factor role of APIP (X3) toward implementation of SAKIP (Y). Method that use in this research are quantitative method. The data analysis technique has been done by using the multiple linear regressions analysis. Result of the research according the partial test show that awareness on the laws and regulation no significantly effect to the implementation of SAKIP, whereas the organizatoinal commitment and role of APIP has significantly effect to the implementation of SAKIP. The value from coefficient of determination test amount of 43,7% has been effect by awareness on the laws and regulation, organizatoinal commitment, role of APIP, whereas the remaining 56,3% is influenced by other factors outside this research.

Keywords  : awareness of the laws and regulation, commitment of organization, role of APIP, and SAKIP

Downloads

Published

2016-12-31

Issue

Vol. 5 No. 2 (2016): Accountability

Section

Articles

License

The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 

Under this license then authors free to:
  • Share — copy and redistribute the material in any medium or format.
  • Adapt — remix, transform, and build upon the material.
  • The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:
  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • NonCommercial — You may not use the material for commercial purposes.
  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:
  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.