PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada Organisasi Perangkat Daerah Kabupaten Pemalang)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Novanaya Tilana, Diandra
Subject
H Social Sciences (General)
Datestamp
2023-07-04 01:58:37
Abstract :
Performance accountability within the Pemalang Regency Government Agencies is considered to be still not optimal. This is evidenced by the Government Agency Performance Accountability evaluation score getting a B from 2018 to 2021 and has decreased in 2021 from 67.70 to 62.91. This study aims to obtain empirical evidence of the influence of budget targets, reporting systems, and human resource competencies on performance accountability of government agencies in Pemalang Regency. The population of this study consisted of 26 Regional Apparatus Organizations in Pemalang Regency with a sampling technique that was purposive sampling so that a sample of 76 was obtained. The data collection technique in this study used a questionnaire instrument which was given to respondents directly. The analytical method used in this study is multiple linear regression analysis using the SPSS version 25 program. The results of this study indicate that clarity of budget targets, reporting systems, and competence of human resources have a positive and significant effect on government agency performance accountability.
Performance accountability within the Pemalang Regency Government Agencies is considered to be still not optimal. This is evidenced by the Government Agency Performance Accountability evaluation score getting a B from 2018 to 2021 and has decreased in 2021 from 67.70 to 62.91. This study aims to obtain empirical evidence of the influence of budget targets, reporting systems, and human resource competencies on performance accountability of government agencies in Pemalang Regency. The population of this study consisted of 26 Regional Apparatus Organizations in Pemalang Regency with a sampling technique that was purposive sampling so that a sample of 76 was obtained. The data collection technique in this study used a questionnaire instrument which was given to respondents directly. The analytical method used in this study is multiple linear regression analysis using the SPSS version 25 program. The results of this study indicate that clarity of budget targets, reporting systems, and competence of human resources have a positive and significant effect on government agency performance accountability.
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