PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA SKPD DI MERAUKE

Abstract

The research aimed to analyze the effect of budget goal clarity, controls accounting and systems reporting for
performance accountability of toward government agencies. respondents in this research is the civil servants who
served as head of finance , program and evaluation , treasurer and finance staff in 27 SKPD of District Merauke.
The amount of samples in this study was 116 respondents. The sample collection method using a basic formula
Yamane, while the method of processing data using multiple linear regression analysis. The partial testing results
showed that the goal budget clarity, accounting controls and reporting systems have significant effect on
performance accountability of government agencies and simultaneous testing showed significant positive effect on
performance accountability of government agencies in Merauke.
Key-Words: budget, accountability, performance, control, system