Factors Influencing Accountability of Regional Financial Management in the Digital Era

Abstract

This study aims to determine and analyze how much influence the implementation of performance-based budgeting on government agencies' performance accountability at the DPRD Secretariat Office of Boalemo Regency. This type of research is quantitative research, using a survey method. Our survey was conducted using a questionnaire as a data collection tool. The method of data analysis in this study uses path analysis. The results showed that the implementation of performance-based budgeting, which includes performance measurement, rewards and punishments, performance contracts, external and internal controls, and management accountability simultaneously has a significant effect on Performance Accountability at the DPRD Secretariat of Boalemo Regency. Performance measurement variables, rewards and punishments, external and internal controls, and management accountability have a positive and significant effect on performance accountability. In contrast, the sub-variable performance contracts have no significant impact on performance accountability.