FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI

Fuad Ahyari, Universitas Sarjanawiyata Tamansiswa and Sri Ayem, Universitas Sarjanawiyata Tamansiswa (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI. Jurnal Universitas PGRI Yogyakarta.

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Abstract

This study aims to analyze the factors that influence the performance accountability of government agencies by utilizing information technology as a moderating variable. The population in this study was the Sleman District Health Office, which was 75 respondents. The type of data used is primary data through questionnaires. Data processing and analysis using the Moderation Regression Analysis (MRA) with the help of SPSS software (Statistical Product and Service Solution). Testing the data used for linear regression is a data quality test and a classic assumption test. The results of the study indicate that the clarity of the budget target, human resource capacity, and internal control affect the accountability of performance of government agencies and are strengthened by the use of information technology as a moderating variable.

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