Pengaruh Penerapan Sistem Pengendalian Internal, Kejelasan Sasaran Anggaran, Penerapan Anggaran Berbasis Kinerja, dan Komitmen Manajemen terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus pada OPD Kabupaten Dairi)

Abstract

This study aims to examine the influence of the implementation of the Internal Control System, clarity of budget targets, implementation of performancebased budgeting, and management commitment on the performance accountability of government agencies in Dairi Regency. The respondents in this study consisted of 63 individuals, including heads of finance and asset sub-divisions, heads of general affairs and staffing sub-divisions, and functional staff. Based on the processing of primary data (questionnaires) in the form of ordinal data converted into interval data using the Method of Successive Intervals (MSI), and analyzed using multiple linear regression, F-test, and t-test, the results indicate that the implementation of the internal control system, clarity of budget targets, performance-based budgeting, and management commitment simultaneously have a significant effect on the performance accountability of government agencies in Dairi Regency. Partially, the variables of internal control system implementation, performance-based budgeting implementation, and management commitment have a significant effect on performance accountability, while the variable of budget target clarity does not significantly affect the performance accountability of government agencies in Dairi Regency.