Effect of Clarity of Budget Objectives, Accounting Control, Reporting Systems, Compliance with Regulation on Performance Accountability of Government Agencies

Abstract

Performance accountability by public sector organizations is highly demanded by the public, especially in the province of Bengkulu. Because the accountability of the performance of government agencies is a form of the realization of the obligations of government agencies for the success and failure of the implementation of the organization's vision in achieving organizational goals and objectives. Therefore clear budget targets, accounting controls, reporting systems and compliance with regulations are needed. The objective of this study was to analyze the effect of clarity of budget objectives, accounting controls, reporting systems, and compliance with regulation on accountability of government institution performance. Data collection is done by distributing questionnaires as primary data and interview. The OPDs (regional device organization) consists of 12 planning managers, 41 expense treasurers, and 41 finance managers who are averaged to represent the OPD's (regional device organization). The results of the study show that clear budget targets, accounting controls, reporting systems and compliance with regulations positively influence the performance accountability of 41 regional device organizations in the Bengkulu city government. Keywords— Clarity of Budget Objectives; Accounting Controls; Reporting Systems; Compliance with Regulations; Performance Accountability