Pengaruh Keterbatasan Sistem Informasi, Komitmen Manajemen, Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kota Payakumbuh)

Silvia Silvia - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


Demands of people who want better public services and accountability contained in the instruction of President Number 7 of 1999 concerning the Government Performance Accountability and Decision of the State Administration Institute (LAN) No. 239/IX/6/8/2003 on Guidelines for Preparation of Reporting Performance Accountability The government aimed to create good governance. Demands of society and the regulations require local governments to report their performance. Both of these are external factors that influence the perception of local government officials on performance accountability. This study aimed to examine: 1) Information Systems Limited Effect on Performance Accountability Government. 2) Effect of Management Commitment to Accountability of Government Performance. 3) Effect of Decision-Making Authority of the Government Performance Accountability SKPD Payakumbuh. This type of research study are classified as causative. The population in this study is SKPD in Payakumbuh. Sampling technique with a total sampling method. The data analysis technique used is multiple regression. Respondents in this study was the head of department, chief / head of section in SKPD Payakumbuh by the number of respondents 135 people from 29 SKPD.Research conclusion shows: 1) Information Systems Limited has no significant negative impact on the Government Performance Accountability. 2) Management Commitment significant positive impact on the Government Performance Accountability 3) Authority decisions have significant positive impact on performance accountability of government agencies. Suggestions in this study were: 1) For the government should further improve the information systems used in government circles, especially to obtain the necessary performance measurement data are valid, reliable, and timely impact on the optimal information presentation and reporting the performance of each program and activities of government agencies. 2) For further research may add other variables are strong influence on the performance of local government.

Keyword: Limitations of Information Systems, Management Commitment, Decision Authority, Government Performance Accountability


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