Pengaruh Penganggaran dan Pengendalian Intern Terhadap Akuntabilitas Keuangan Daerah pada Organisasi Perangkat Daerah Kota Gorontalo

Estin Abdullah Abdullah
Harun Blongkod (Universitas Negeri Gorontalo)
Hendra Pratama Danial (Universitas Negeri Gorontalo)

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

This study aims to analyze the influence of budgeting and internal control on regional financial accountability at Regional Apparatus Organizations of Gorontalo City. This study employed a quantitative method with primary data obtained through questionnaire distributed to government officials at the Regional Apparatus Organizations of Gorontalo City. The sample consisted of 102 respondents, including Heads of Agencies, Secretaries, Treasurers, Finance Division staff, and Technical Activity Implementation Officers. The data are analyzed using descriptive analysis and Structural Equation Modeling (SEM) with AMOS 24, supported by SPSS 16. The findings are as follow: (1) budgeting has a positive and significant influence on regional financial accountability at the Regional Apparatus Organizations of Gorontalo City; (2) internal control has a positive and significant influence on regional financial accountability at the Regional Apparatus Organizations of Gorontalo City; and (3) budgeting and internal control have a positive and significant influence on regional financial accountability at the Regional Apparatus Organizations of Gorontalo City.