Title:
THE EFFECT OF EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEM, COMPLIANCE WITH LAW AND ORGANIZATIONAL COMMITMENT ON THE ACCOUNTABILITY PERFORMANCE OF GOVERNMENT INSTITUTIONS (Study on District’s Governmental Working Unit (SKPK) of Aceh Singkil Regency, Province of Aceh, Indonesia)

Authors:
Mulianto, Yossi Diantimala and Nuraini

Abstract:
This study aims to examine the effect of the effectiveness of accounting information system, compliance with law and organizational commitment both simultaneously and partially on the accountability performance of government institution at SKPK of Aceh Singkil Regency. The population in this study is all SKPKs which includes offices, agencies and agencies in Aceh Singkil. Meanwhile, the respondents were the Head of SKPK, the Head of the Sub Division of Finance, and the Head of the Sub Division of the Program with a total of 138 respondents. Sources of data in this study employed primary data of which obtained through the distribution questionnaires from respondents. While the research data collection technique was carried out by using documentation techniques, the analytical method used is Multiple Linear Regression Analysis. The results showed that the effectiveness of the accounting information system, compliance with law and organizational commitment have both simultaneous and partial influences on the accountability performance of government institutions at SKPK Aceh Singkil Regency.