EFFECT OF PERFORMANCE-BASED BUDGETING, INTERNAL CONTROL AND REPORTING ON PERFORMANCE ACCOUNTABILITY GOVERNMENT OF WEST LOMBOK

Abstract

The purpose of this study is to determine and demonstrate empirically the effects of performance-based budgeting, internal control and reporting towards the accountability performance of local government. The research population is the financial management officer of West Lombok regency government. Samples in this study as many as 87 determined by disproportioned stratified random sampling. Data analysis tool used is multiple linear regression. The research proves that performance-based budgeting, internal control and reporting positive influence on the accountability of local government performance. The implications of this study that an increase in performance-based budgeting, internal control good as well as consistent reporting can help improve the accountability of local government performance.