Abstract
This study aims to examine the effect of the performance measurement and clarity of budget targets on performance accountability of government agencies in Lamongan city. The population in this study is the whole employees of Culture and Tourism Office with 66 respondents. This study took sample with total sampling, meaning that all of the population are sampled. Data were analyzed using multiple linear regression. The results show that performance measurement has effect on performance accountability, clarity of budget targets affect the performance accountability of Culture and Tourism Office in Lamongan city.
 Keywords: Performance Measurement, Clarity of Budget Target, Performance Accountability
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