PENGARUH SASARAN ANGGARAN, PENGENDALIAN INTERNAL, DAN KUALITAS SDM TERHADAP AKUNTABILITAS KINERJA OPD KOTA SURABAYA

Abstract

This research aimed to examine the effect of budget target accurancy, internal controlling and human resource
quality on accountability of Surabaya Local Government Organization performance. While, the independent
variabels were budget target accuracy, internal controlling and human resource quality. Meanwhile, the
performance accountability was dependent variable. Moreover the research problem whether there were effect of
budget target accuracy, internal controlling and human resource quality on accountability of Surabaya Local
Government Organization performance. Data collection technique used purposive sampling, taking samples with
criteria that have been determined by researches. The research was quantitative. Furthermore, the instrument in
data collection technique used questionnaires. The questionnaires were distributed to respondents. Additionally,
there were 64 samples from 75 respondents which consists of head of division and finance staff which worked in
15 Surabaya Local Government Organizations. Additionally, the data analysis technique used multiple linear
regression with SPSS 23. The research result concluded budget target accuracy had positive effect on
accountability of Surabaya Local Government Organization performance. Likewise, internal controlling had
positive effect on accountability of Surabaya Local Government Organization performance. Similarly, human
resource quality had positive effect on accountability of Surabaya Local Government Organization performance.
Keywords: budget target accuracy, internal controlling, human resource quality