Pengaruh Sistem Pelaporan, Pengendalian Akuntansi, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Kompetensi Aparatur Sebagai Variabel ModerasI (Studi Kasus Pada BPJS Ketenagakerjaan Se-Eks Karesidenan Surakarta

Nisa Ullulfi Nur Azizah
Aris Eddy Sarwono

JAKBS
Vol. 2 No. 2 (2024): Juli - September

This study aims to analyze the impact of reporting systems, accounting controls, and budget target clarity on the performance accountability of government agencies, with the competency of apparatus as a moderating variable at BPJS Ketenagakerjaan in the former Karesidenan Surakarta region. The research employs a quantitative method. The population consists of BPJS Ketenagakerjaan employees in the former Karesidenan Surakarta region, with a purposive sampling method resulting in a total of 42 respondents. The data used in this study are analyzed using SPSS version 21 software. The study reveals that reporting systems and budget target clarity have a significant positive impact on the performance accountability of government agencies. However, accounting controls have a positive but insignificant impact on performance accountability. The MRA test results show that the competency of apparatus does not function as a moderating variable to strengthen or weaken the relationship between independent and dependent variables.