PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, KUALITAS SUMBER DAYA MANUSIA, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

Abstract

This research aimed to examine the effect of clarity of budget target, accounting control, human resource quality, and reporting system on the accountability of government institutions performance i.e. a form of responsibility for the activity and vent which has been conducted. This research was quantitative. Furthermore, the data collection technique of this research used a questionnaire instrument which directly distributed to the respondent. Meanwhile, the research sample used the purposive sampling method based on the criteria. Moreover, the number of the research sample was 73 respondents in 15 Local Official Organizations of Surabaya goverments agencies as sample. On the other hand, the analysis method of this research used multiple linear regressions analysis model with SPSS program 25 version. The research result showed that clarity of budget target had a positive effect on accountability of government institutions performance, while accounting control had a negative effect on accountability of government institutions performance, the human resource quality had a negative effect on accountability of government institutions performance, besides, reporting system had a positive effect on accountability of government institutions performance.
Keywords: clarity of budget target, accounting control, human resource quality, reporting system, accountability of government institutions performance