PENGARUH KEJELASAN SASARAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA

Abstract

This research aimed to examine the effect of budget target clarity, human resources quality, and auditing system
on the performance accountability of Surabaya government agencies in which reflected is accountability of the
carried out activities. The research was quantitative. Moreover, the data collection techniques used purposive
sampling, in which the sample was based on criteria given. In line with, there were 80 respondents in 21 Local
Official Organiztions of Surabaya government agencies as sample. Furthermore, the instrument was
questionnaires, which were distributed directly to respondents. In addition, the data analysis technique used
multiple linear regression with SPSS (Statistical Package for Sosial Science) 23. The research result concluded
budget target had positive effect on the performance accountability of Surabaya government agencies. Likewise,
human resources quality as well as auditing system had positive effect on the performance accountability of
Surabaya government agencies. Generally, this result was in accordance with the hypotheses which had been
formulated within the research.
Keywords: KSA, KSDM, SP, AKIP