PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah)

Abstract

This research was conducted with the aim of: (1) Knowing and analyzing the influence of the
clarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect of
audit performance on government performance accountability; (3) Knowing and analyzing the influence of
clarity of budget targets and performance audits simultaneously on the performance accountability of
government agencies; (4) Knowing and analyzing organizational commitment can moderate the relationship
between clarity of budget goals and performance audits with performance accountability of government
agencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju Tengah
District, which amounts to 33. This research was conducted for three months, from December to February 2019.
Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)
Clarity of budget targets has a positive and significant effect on the performance accountability of government
agencies; (2) performance audits have a positive and significant effect on the performance accountability of
government agencies; (3) clarity of objectives has a positive and significant effect on the accountability of
performance of government agencies by being moderated by organizational commitment; (4) performance audits
have a positive and significant effect on the performance accountability of government agencies by being
moderated by organizational commitment.