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INDEXED PUBLICATIONS1
CROSSREF CITATIONS4
CROSSREF · CITED PUBLICATIONS100.0%
CROSSREF · MEAN CITATIONS4.0

Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

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1 publications

JOURNAL ARTICLE

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

Mutia Tsalitsa Alawia · Aulia Fuad Rahman · Arum Prastiwi

International Journal of Research in Business and Social Science · 2021

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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.

DOI 10.20525/ijrbs.v10i4.12414 Crossref citations5 OpenAlex citations