PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN INTERNAL DAN KUALITAS SDM TERHADAP AKUNTABILITAS KINERJA BPKPD

Abstract

This research aims to examine the influence of clarity budget goals, internal controls and quality of human resources on performance accountability at the BPKPD of Surabaya. The results of this research indicates that the influence of clarity budget targets is positive and significant on performance accountability. This shows that with the clarity of the target budget is higher, it will make it easier to account for the success or failure of the implementation of the task of the organization to achieve the target set. Internal control has a positive and significant influence on performance accountability. This shows that with the existence of internal control which is better and more effective then all structure of government organization can improve discipline of performance of employees in doing government operational activity. The quality of human resources has a positive and significant influence on performance accountability. This shows that with the high quality of human resources, the employee can be accountable for the implementation of organizational tasks because without human resources it will result in less effective performance of the organization.
Keywords: Budget target clarity, internal control, source quality human power performance accountability