The effect of budgetary goal clarity and budget evaluation on performance accountability of local government

Mutia Tsalitsa Alawia, Aulia Fuad Rahman and Arum Prastiwi
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Mutia Tsalitsa Alawia: Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia
Aulia Fuad Rahman: Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia
Arum Prastiwi: Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 4, 520-524

Abstract: 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. Key Words:Budgetary Goal Clarity, Budget Evaluation, Performance Accountability

Date: 2021
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Citations: View citations in EconPapers (1)

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