The Effect of Accountability of Regional Financial Report and Budget Transparency on SKPD Performance with Regional Financial Supervision as a Moderating Variable

Abstract

This study aims to test whether the moderation of regional financial supervision can affect the accountability of regional financial reports and the sensitivity of the budget to SKPD performance. The population and samples selected in this study were regional work units (SKPD) in the DKI Jakarta area, questionnaires which would be distributed to regional work units (SKPD) in the DKI Jakarta area with a total of 246 samples. The software used is SmartPLS (partial least square). The results of hypothesis testing in this study found that regional financial accountability has a positive effect on SKPD performance, budget sentiment has a positive effect on SKPD performance, regional financial supervision has a positive and significant effect, regional financial supervision can strengthen the influence of regional financial accountability on SKPD performance and moderation on regional financial supervision is not able to strengthen the effect of budget transparency on SKPD performance. The results of this fifth hypothesis research are to prevent such a situation, SKPD should be able to improve regional financial supervision so that ASN as government employee can preparing the budget have information about public finances, because ASN as government employee that have information complexity about public finances may have optimal SKPD performance .