PENGARUH KETEPATAN SASARAN ANGGARAN, KUALITAS SDM, DAN PENGENDALIAN MANAJERIAL TERHADAP AKUNTABILITAS KINERJA

Abstract

This research aimed to examine the effect of budget targer accuracy, quality human resources quality, and public managerial control on the performance accountability of local government agencies in the Surabaya Regional Work Unit technique used purposive sampling. In line with, there were the 19 SKPDs of Surabaya, as sample, with 89 respondents. The instrument used survey. Beside, the data were primary in the form of questionnaires which were given directly to the respondents. Furthermore, the data analysis technique used multiple linear regression. The research result concluded the budget target accuracy had positive effect on the performance accountability of local government agencies. This shows that with the high quality of human resources the employe can be accountable for the implementation of organizational tasks because without human resources it will result in less effective performance of the organization. Likewise, the human resources quality as well as public managerial control had positive effect on the performance accountability of local government agencies, in the Surabaya Regional government agencies (SKPD).
Keywords: Budget Target Accuracy, Human Resources Quality, Public Managerial Control, Preformance Accountability