Jurnal Reviu Akuntansi dan Keuangan
Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan

Akuntabilitas Kinerja Instansi Pemerintah: Faktor-Faktor yang Memengaruhinya

Azmi Rosayda (Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Purwokerto, Indonesia)
Icuk Rangga Bawono (Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Purwokerto, Indonesia)
Oman Rusmana (Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Purwokerto, Indonesia)



Article Info

Publish Date
10 Nov 2023

Abstract

Purpose : The research was conducted to examine whether there is an effect of performance-based budget variables, government internal control systems, compliance with laws and regulations, and human resource competencies on the performance accountability of public sector agencies in the Regional Work Unit in Pemalang Regency. Methodology/approach: The use of a sample of 120 respondents spread across each Pemalang Regency using questioner. There are criteria needed in collecting research samples using purposive sampling method. Findings: The results of research with SPSS version 25 provide conclusions performance-based budgeting affects the performance accountability of public sector agencies,  the government internal control system does not affect the performance accountability of public sector agencies, compliance with laws and regulations does not affect the performance accountability of public sector agencies, human resource competence affects the performance accountability of public sector agencies. Practical implications: This research is expected to be a reference material for local government officials in making decisions regarding the performance accountability of government agencies.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...