Improving Public Performance Accountability Through Clarity Of Budget Targets And Internal Control

Rudiyanto Rudiyanto, Ela Widasari, Firmansyah Firmansyah


This study aims to examine and analyze the effect of budget goal clarity and internal control on performance accountability in Lebak-Banten district government agencies. This study uses quantitative methods with data collection using primary data. The population in this study was 246 government-employee respondents. This study used 181 respondents. This study used a Likert scale questionnaire. The analysis technique used in this study is Partial Least Square analysis - SEM. The result of this study is that budget goal clarity has an asymmetric effect on performance accountability, as well as an internal control on local government performance accountability. Our findings regarding the more positive impact of budget goal clarity on performance accountability in the scalable stage especially in setting clear budget targets.

Keywords: Budget Goal Clarity, Internal Control, Accountability

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