DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU

Sri Hayani,Julita Julita

doi:10.31258/jc.2.1.78-93

Abstract

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.

Highlights

The problem in this study is about the performance accountability value obtained by organisasi perangkat daerah (OPD) of Pekanbaru City Which is still low
The results of this study indicate date budget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies, internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performance accountability of government agencies
Penelitian ini memiliki kontribusi pada pemerintah kota Pekanbaru bahwa dalam meningkatkan akuntabilitas kinerja instansi pemrintah harus memperhatikan kejelasan sasaran anggaran, serta diperlukan pelatihan dalam peningkatan kompetensi aparatur sehingga anggaran dapat dipertanggungjawabkan

Summary

Introduction

The problem in this study is about the performance accountability value obtained by OPD of Pekanbaru City Which is still low. Artinya adalah sumbangan pengaruh variabel kejelasan sasaran anggaran, kompetensi aparatur pemerintah, pengendalian intern dan ketaatan pada peraturan perundangan terhadap akuntabilitas kinerja instansi pemerintah adalah sebesar 65,1%. Berdasarkan hasil uji t di atas, bahwa thitung>ttabel dan tingkat sig.t < α 0.05 sehingga dapat disimpulkan bahwa variabel kejelasan sasaran anggaran, kompetensi aparatur pemerintah, pengendalian intern dan ketaatan pada peraturan perundangan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah.

Results

Conclusion