Abstract
The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of performance accountability of government agencies is needed. This is where the role of the Internal Control System is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean and responsible. The purpose of this study was to find out whether the Performance Based Budget and Internal Control System had an effect on the Performance Accountability of Government Agencies at Banjarbaru City Inspectorates. The sample used amounted to 39 respondents. The sampling technique is prurposive sampling. The analytical method used in this study is multiple regression analysis. The results of the study indicate that the implementation of the budget, budget reporting, control activities and monitoring (supervision) has an influence on Performance Accountability of Government Agencies . Budget planning, performance evaluation, control environment, risk assessment, information and communication have no effect on Performance Accountability of Government Agencies.
Highlights
Research Background and ProblemA good system of Government (Good Governance) is a system of Government that can organise the governance of the country with clean and free KKN
Budget Planning does not have a significant effect on the performance accountability of government agencies in Banjarbaru City Inspectorates
Budget implementation has a significant effect on the performance accountability of government agencies in Banjarbaru City Inspectorates
Summary
Research Background and ProblemA good system of Government (Good Governance) is a system of Government that can organise the governance of the country with clean and free KKN (corruption, Collusion and Nepotism). On the other hand to improve the achievement product performance of local governments that are realized through performance-based Budgets and compliance with the program and the policies against a performance accountability of government agency there needs to be supervision and assessment of system accountability that is appropriate, clear, measurable, effective, efficient, through a good the internal control system This regional financial supervision is contained in Government Regulation No 60 year 2008 concerning the Government's Internal Control System for the organization of tasks and organizational functions in order to provide adequate confidence that the activities have been implemented in accordance with predetermined benchmarks effectively and efficiently so that the Government can take in organizing clean and responsible. Looking at the various problems described above, and differences from several research results motivate researchers to conduct research on "The Effect of Performance-Based Budgeting and Internal Control Systems on Performance Accountability of Government Agencies" (Case Study in Banjarbaru City Inspectorates) by using nine variables in measuring budget implementation performance based , namely, budget planning (X1), budget implementation (X2), reporting or budget accountability (X3), and performance evaluation (X4) and Internal Control Systems (SPI) which include; control environment (X5), risk assessment (X6), control activities (X7), information and communication (X8) and supervision (X9) on the Performance Accountability of Government Agencies (Y)
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