DETERMINANTS OF PERFORMANCE ACCOUNTABILITY IN LOCAL GOVERNMENT OF NTB

Abstract

The purpose of this study to identify and obtain empirical evidence about the effect of budget participation, budget goal clarity, reporting systems, and human resource competencies to performance accountability in Satuan Kerja Perangkat Daerah (SKPD) territory of local government of NTB. The population and sample of the research object is the 44 SKPD local government of NTB. Data used in the form of secondary data, the value of the results of evaluation of performance accountability in the Government of NTB in 2015, and the primary data using questionnaires. The analysis technique used is regression analysis.The findings of this study indicate that budgetary participation and budget goal clarity positive effect on performance accountability. While the reporting system and the competence of human resources does not affect on performance accountability. The implications of this research are: theoretically, that the factor of budgetary participation and budget goal clarity has a positive effect on performance accountability. In practical terms, provide information about the performance accountability of SKPD can be enhanced through the involvement of the echelon III and IV in the preparation of planning and budgeting, as well as planning and budget must be clear and specific. By policy, is expected to be input and consideration for SKPD in formulating policy on performance accountability