DETERMINANTS ACCOUNTABILITY OF GOVERNMENT AGENCIES PERFORMANCE

Abstract

Accountability of government agencies performance is an important as public needs to measure the district government agencies responsibility on resource management and the government agencies improvement on public sector management to create a good government governance. Lack of good from accountability of the government agencies performance in Indonesia to be a problem that needs serious attention in order to avoid inefficient use of budget. This study aims to examine and obtain empirical evidence about the effect of budget goal clarity, accounting control, reporting systems, and functional supervision on accountability of government agencies performance. Data used are primary by using questionnaires which distributed to 92 officials from echelon IV.A and IV.B which running one or more functions to preparation the financial reports, performance reports, planning and programming as well as the technical implementation of activities in agencies of West Sumbawa District government. The sampling technique using non-probability sampling by means purposive sampling. Data analysis using Partial Least Square (PLS). The result showed that accountability of government agencies performance affected by budget goal clarity, accounting control and functional supervision but not influenced by reporting systems. That is means, the budget goal which prepared more clearly, accounting control and functional supervision more effective will increase accountability of government agencies performance. The implications of this research leads on improved the accountability of government agencies performance can be realized through the establishment of a clear budget goals, improving the effectiveness of accounting control and internal functional supervision the local government.