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All Journal Jurnal MD Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Ardhi: Jurnal Pengabdian dalam Negri Inspirasi: Jurnal Pengabdian Masyarakat Karya Nyata: Jurnal Pengabdian Kepada Masyarakat
Sheila Kusumaningrum
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan Tauda, Zanabel Nuriajan; Jeandry, Gregorius; Kusumaningrum, Sheila; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2771

Abstract

This study aims to analyze the influence of performance-based budgeting, government internal control systems, compliance with laws and regulations, human resource competence, and reporting systems on the performance accountability of government agencies in Ternate City. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 120 respondents from 34 Regional Apparatus Organizations (OPD) selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results reveal that performance-based budgeting and internal control systems have a positive and significant effect on performance accountability. In contrast, compliance with regulations, human resource competence, and reporting systems do not have a significant influence. The model explains 63% of the variance in the dependent variable. The novelty of this research lies in the simultaneous testing of five variables affecting accountability, particularly the inclusion of the reporting system, which has rarely been examined alongside other factors in the context of local governments. These findings emphasize the importance of implementing results-oriented budgeting and effective internal controls to enhance government accountability..
Co-Authors Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agatha Christy Situru Aji Saputra Aji, Krishna Aksan, Ismul Andy Hermawan Asdi Asmasary, Andi Arwinny Firmansyah Firmansyah Hais, Putri Faradila S Hamzah, Pratiwi Hormati , Asrudin Hutri Handayani Isra Idrawahyuni, Idrawahyuni Ismi Musdalifah Darsan Iwan Abdy Jeandry, Gregorius Mahardika Catur Putriwana Malik Mahu, Rusna Malik , Mahardika Catur Putriwana Mirda Prisma Wijayanto Mulyaningsih, Eka Nurjanna Nurjanna Rizki Wahyu Utami Ohorella Rizki Wahyu Utami Ohorella Roni Kurniawan Rusandry Rusandry Rustan Rustan Rustan Rustan, Rustan Santoso, Septy Indra Sartika Putri Sailuddin Sinen, Kasim Sitti Mukaramah Sitti Mukaramah Sitti Zulaeha SUWITO SUWITO Suwito Suwito Syahrial Maulana Syamsuddin Syamsuddin Tauda, Zanabel Nuriajan Thahir, Fera Firyal Ummu Kalsum Zainuddin, Zainuddin Zandy Pratama Zain