Akuntabilitas Kinerja Instansi Pemerintah: Faktor-Faktor yang Memengaruhinya

Abstract

Purpose : The research was conducted to examine whether there is an effect of performance-based budget variables, government internal control systems, compliance with laws and regulations, and human resource competencies on the performance accountability of public sector agencies in the Regional Work Unit in Pemalang Regency. Methodology/approach: The use of a sample of 120 respondents spread across each Pemalang Regency using questioner. There are criteria needed in collecting research samples using purposive sampling method. Findings: The results of research with SPSS version 25 provide conclusions performance-based budgeting affects the performance accountability of public sector agencies,  the government internal control system does not affect the performance accountability of public sector agencies, compliance with laws and regulations does not affect the performance accountability of public sector agencies, human resource competence affects the performance accountability of public sector agencies. Practical implications: This research is expected to be a reference material for local government officials in making decisions regarding the performance accountability of government agencies.