PENGARUH REALISASI ANGGARAN, PENGENDALIAN AKUNTANSI, DAN EFISIENSI ANGGARAN TERHADAP AKUNTABILITAS PADA DINAS PEKERJAAN UMUM KOTA SURABAYA

Abstract

Today’s phenomenon is society claim on their public sector organization in order to improve better way performance. It happened since many government agencies seemed not to concern their efficient re-improvement performance. Therefore, this research aimed to examine the effect of budget target clarity, accounting controlling and its budget efficiency on performance accountability of Public Work department of Surabaya. While, the independent variables were budget target clarity, accounting controlling, and budget efficiency. Meanwhile, the dependent variable was performance accountability.The research was quantitative. Moreover, the data were primary with questionnaires as the instrument. The questionnaires were distributed to respondent. Furthermore, the population was staff employes of Public Work department of Surabaya. Additionally, the data collection technique used purposive sampling, in which the sample was based on criteria given in 2019. In line with, there were 60 respondents as sample. Based on multiple linear regression analysis, it concluded partially the disclosure of budget target clarity had negative effect on performance accountability. Likewise, accounting controlling had negative effect on performance accountability. On the other hand, budget efficiency had positive effect on performance accountability.
Keywords: budget target clarity, accounting controingl, budget efficiency, and performance accountability