The effect of budgetary goal clarity and budget evaluation on performance accountability of local government
Mutia Tsalitsa Alawia ORCID ↗ · Aulia Fuad Rahman · Arum Prastiwi
International Journal of Research in Business and Social Science · 2021 · Vol. 10 / Issue 4 · 520-524
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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.
Keywords: {'name': 'Budgetary Goal Clarity, Budget Evaluation, Performance Accountability '}
Authors & affiliations
Mutia Tsalitsa Alawia
Affiliation not supplied
Aulia Fuad Rahman
Affiliation not supplied
Arum Prastiwi
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Deposited references
Supplied references, not a list of publications citing this article.
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