PENGARUH KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL

Abstract

This research aims to determine the influence of clarity of budget targets, public accountability, and reporting system on managerial performance in the Regional Device Work Unit (SKPD) Surabaya. This research is a quantitative research. The data used in this research is the primary data. Data were collected through questionnaires that distributed to respondents. This research is a survey research with two person financial department respondents. The questionnaires were distributed with total 56 questionnaires. Number of questionnaires returned as many as 48 questionnaires. The sampling technique used in this research is purposive sampling. The results of this research indicates that (1) The clarity of budget targets has a positive influence on managerial performance, meaning that a clear budget target will make it easier to account for the success. Organizational performance is considered financially good if the target budget is prepared in accordance with the objectives achieved. (2) Public accountability has a positive influence on managerial performance, meaning that with the existence of public accountability, the community will know the implementation of the activities undertaken so as to strive to improve the performance as possible. (3) Reporting system has a positive influence on managerial performance, meaning that the reporting system can provide information in reaching the established budget and measure the performance undertaken.
Keywords: clarity of budget targets, public accountability, reporting systems, managerial performance