Factors that Affect Government Accountability with Moderating Variable Accounting Control

Abstract

This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.