ABSTRAK

Akuntabilitas kinerja instansi pemerintah dapat didefinisikan bahwa organisasi pemerintah harus bertanggung jawab atas keberhasilan atau kegagalan mereka dalam mencapai sasaran dan tujuan yang telah ditetapkan. Hal ini dilakukan melalui sistem pertanggungjawaban yang dilaporkan secara rutin melalui media, seperti laporan akuntabilitas kinerja pemerintah. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan kejelasan sasaran anggaran, pengendalian akuntansi, ketaatan terhadap peraturan perundangan, sistem pelaporan, dan kualitas sumber daya manusia terhadap akuntabilitas kinerja instansi pemerintah. Populasi penelitian ini termasuk dalam penelitian kuantitatif dan menggunakan studi kausalitas (asosiatif) di mana penelitian ini memiliki suatu hubungan antara variabel dengan variabel lainnya. Teknik analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan menggunakan aplikasi IBM SPSS Statistics. Jumlah sampel yang digunakan adalah sebesar 121 jawaban yang berasal dari Kepala SKPD, Kepala Bagian maupun kepala bidang keuangan, bendahara pengeluaran serta penerimaan, sekretaris, Kepala sub-bagian keuangan dan staf IT pengelola SIMDA/SIPD. Hasil Penelitian ini mengindikasi bahwa variabel kejelasan sasaran anggaran, pengendalian akuntansi, ketaatan terhadap peraturan perundangan, sistem pelaporan, dan kualitas sumber daya manusia berpengaruh signifikan terhadap akuntabilitas kinerja instansi pemerintah.

Kata Kunci: Akuntabilitas Kinerja Instansi Pemerintah, Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Ketaatan Terhadap Peraturan Perundangan, Sistem Pelaporan, Kualitas Sumber Daya Manusia

ABSTRACT

Government agency performance accountability refers to the obligation of public sector organizations to account for the achievement or non-achievement of predetermined goals and objectives. Such accountability is manifested through a formal accountability framework that requires periodic reporting of organizational performance, including the preparation and dissemination of government performance accountability reports. This study aims to examine and analyze the influence of budget goal clarity, accounting controls, compliance with statutory regulations, reporting systems, and human resource quality on the performance accountability of government agencies. Employing a quantitative research approach, this study adopts a causal-associative design to investigate the relationships among the proposed variables. Data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics software. The study sample comprised 121 respondents, including heads of Regional Government Work Units (SKPDs), heads of departments and financial divisions, expenditure and revenue treasurers, secretaries, heads of finance sub-divisions, and information technology personnel responsible for managing the Regional Management Information System (SIMDA) and the Regional Government Information System (SIPD). The empirical findings reveal that budget goal clarity, accounting controls, compliance with statutory regulations, reporting systems, and human resource quality exert a statistically significant positive influence on the performance accountability of government agencies. These findings underscore the importance of strengthening organizational, regulatory, and human resource capacities to enhance accountability within the public sector.

Keywords: Government Agency Performance Accountability; Budget Goal Clarity; Accounting Controls; Compliance with Statutory Regulations; Reporting Systems; Human Resource Quality.