THE INFLUENCE OF CLARITY OF BUDGET TARGETS, GOVERNMENT ACCOUNTING STANDARDS, AND REPORTING SYSTEMS ON THE PERFORMANCE ACCOUNTABILITY OF SUMENEP GOVERNMENT INSTITUTIONS

THE INFLUENCE OF CLARITY OF BUDGET TARGETS, GOVERNMENT ACCOUNTING STANDARDS, AND REPORTING SYSTEMS ON THE PERFORMANCE ACCOUNTABILITY OF SUMENEP GOVERNMENT INSTITUTIONS

Clarity of Budget Targets, Government Accounting Standards, Reporting Systems, Performance Accountability

This study aims to examine and prove the effect of clarity on budget targets, government accounting standards, and reporting systems on the performance accountability of government agencies the in Sumenep Regency. The method used in this research is a quantitative method. The population in this study was 51 Regional Apparatus Organizations in Sumenep Regency. The sample of this research is 15 regional offices and 5 regional agencies with a total of 60 respondents. The data analysis technique used is using Partial Least Square (PLS) with the software SmartPLS 3.0. The results of this study indicate that the clarity of budget targets has an insignificant positive effect on accountability for government agency performance, this indicates that the clarity of budget targets can increase accountability for the performance of government agencies, but the effect is not too large. Government accounting standards and reporting systems have a significant positive effect on accountability for government agency performance. This indicates that the better the implementation of government accounting standards and reporting systems in agencies, the performance accountability will increase.

Fidya Istiqfarini1, Tituk Diah Widajantie2

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023

peri irawan

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