Open AccessThe effect of budgetary goal clarity and budget evaluation on performance accountability of local government
Author(s) -
Mutia Tsalitsa Alawia,
Aulia Rahman,
Arum Prastiwi
Publication year - 2021
Publication title -
international journal of research in business and social science
Language(s) - English
Resource type - Journals
ISSN - 2147-4478
DOI - 10.20525/ijrbs.v10i4.1241
Subject(s) - clarity , accountability , agency (philosophy) , business , work (physics) , government (linguistics) , public relations , accounting , political science , engineering , sociology , mechanical engineering , social science , biochemistry , chemistry , linguistics , philosophy , law
This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability. The data was analyzed using SEM-PLS in Smart PLS 3. The results showed that budgetary goal clarity and budget evaluation has positive influence on agency performance accountability. The implementation of budgetary goal clarity and budget evaluation will help agencies in making decisions in relation to achieving accountability for agency performance.