IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA DAN KOMPETENSI TERHADAP AKUNTABILITAS PEMERINTAHAN DAERAH KABUPATEN MUNA BARAT

Wa Ode Sartika Tika (Universitas Karya Persada Muna)
Rasmin (Universitas Halu Oleo)
Ahmad Ridwan (Universitas Karya Persada Muna)
Harpiang wardingsih (Universitas Karya Persada Muna)
Muhammad Taslim (Universitas Karya Persada Muna)
Fatma Aprilia Ningsih (Universitas Karya Persada Muna)

Journal Publicuho
Vol. 8 No. 3 (2025): August - October - Journal Publicuho

The purpose of this study is to test and explain the influence of performance-based budgeting and competency on the accountability of the West Muna Regency Government. The approach to this study is to use a quantitative approach with a postpositivist paradigm. Data collection was carried out cross-sectionally using a questionnaire. The population of this study was all SKPD employees involved in regional financial management in the West Muna Regency Government in 40 Regional Work Units (SKPD) with a total of 120 employees. The sample size of this study was determined by the census method, so the sample size was 120 people. The analysis tool used for hypothesis testing is Partial Least Squares (PLS). The results of the study indicate that performance-based budgeting has a significant positive effect on government accountability in the West Muna Regency SKPD, and competency has a significant positive effect on government accountability in the West Muna Regency SKPD.