FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada OPD Provinsi Jawa Timur)

Abstract

This research aimed to examine the effect of budget implementation based on performance, target accuracy, accounting controlling and report system on performance accountability of government instancy. while, the population was regional working unit of East Java Province. This research was causal-comparative with quantitative approach. Moreover, the data collection technique used survey, and respondents questionnaires as the primary data. Furthermore, the sampling collection technique used purposive sampling with 74 respondents as samples. In addition, the data analysis techniques used multiple linear regression with SPSS (Statistical Product and Services Solutions) version 23.0. The reserch result showed the buget implementation which based on performance had positive effect on performance accountability of government instancy, budgetting target accuracy had positive effect on performance accountability of government instancy, the government accountancy controlling as well as the report system had positive effect on performance accountability of its instancy. In conclusion, this research result had supported all hypotheses which had been formulated.
Keywords: Budgetting based on performance, budgetting target accuracy, accountancy controlling, report system, performance accountability.