Paramita, Ni Wayan Sintya Galuh (2024) PENGARUH KAPABILITAS APIP, JUMLAH APIP, DAN ANGGARAN PENGAWASAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) PADA PEMERINTAH DAERAH KABUPATEN/KOTA TAHUN 2020-2022. Skripsi thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh kapabilitas APIP, jumlah APIP, dan anggaran pengawasan terhadap akuntabilitas kinerja pemerintah daerah pada pemerintah daerah kabupaten/kota. Penelitian ini menggunakan data sekunder dengan sampel sebanyak 1182 pemerintah daerah kabupaten/kota di Indonesia tahun 2020-2022. Penelitian ini menggunakan data sekunder yang diperoleh dari KemenPANRB, BPKP, dan DJPK. Metode statistik untuk pengujian hipotesis dalam penelitian ini menggunakan metode analisis linier berganda dengan software STATA 17. Hasil penelitian ini menunjukkan bahwa kapabilitas APIP dan jumlah APIP berpengaruh positif terhadap akuntabilitas kinerja instansi pemerintah. Sementara, anggaran pengawasan tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. This study aims to empirically analyze the influence of APIP capability, the number of APIP personnel, and supervision budget on the performance accountability of local governments at the district and city level. This research uses secondary data with a sample of 1,182 district and city governments in Indonesia in 2020-2022. The secondary data used in this research are obtained from the Ministry of PANRB, BPKP, and DJPK. The statistical method for hypothesis testing in this study employs multiple linear regression analysis using STATA 17 software. The results of this research indicate that APIP capability and the number of APIP personnel have a positive effect on the performance accountability of government agencies. Meanwhile, the supervision budget does not have a significant effect on the performance accountability of government agencies.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | akuntabilitas kinerja, kapabilitas APIP, jumlah APIP, anggaran pengawasan performance accountability, capability of APIP, the number of APIP, supervision budget |
| Subjects: | PKN STAN Subject Area > Audit |
| Divisions: | 62303 Diploma IV Akuntansi Sektor Publik |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Dec 2025 08:31 |
| Last Modified: | 11 Dec 2025 08:31 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/3029 |
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