FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA SURABAYA

Abstract

This research aims to examine the influence of budget objectives accuracy, budgeting participation, and quality
of human resources on performance accountability of local government agencies at the Regional Device Work
Unit (SKPD) Surabaya. The sample used in this research consisted of 30 SKPD Surabaya. This research is a
quantitative research. The sampling technique used purposive sampling method. Data collection techniques used
in this reseearch using survey methods. The data used are primary data in the form of questionnaires distributed
to respondents. Data analysis method used is multiple linear analysis using SPSS (Statistical Product and
Service Solution) application tool. The results of this research indicates that the accuracy of budget targets has a
positive influence on the performance accountability of government agencies Surabaya, improving the accuracy
of budget targets in the planning, evaluation and action on each activity can improve the accountability of the
performance of government agencies Surabaya. The participation of budget preparation has a positive influence
on the performance accountability of government agencies Surabaya, it shows that to improve accountability of
government agencies Surabaya, participation of budgetary and human resources quality is influential on
accountability of government agencies Surabaya, it shows that to improve accountability of local government
institution performance is needed quality human resources.
Keywords: accuracy of budget targets, budgetary participation, quality of human resources, performance
accountability of government agencies.