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

Author

Listed:
  • Mutia Tsalitsa Alawia

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

  • Aulia Fuad Rahman

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

  • Arum Prastiwi

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

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. Key Words:Budgetary Goal Clarity, Budget Evaluation, Performance Accountability

Suggested Citation

  • Mutia Tsalitsa Alawia & Aulia Fuad Rahman & Arum Prastiwi, 2021. "The effect of budgetary goal clarity and budget evaluation on performance accountability of local government," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(4), pages 520-524, June.
    • Handle: RePEc:rbs:ijbrss:v:10:y:2021:i:4:p:520-524
    DOI: 10.20525/ijrbs.v10i4.1241
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    Cited by:

    1. Maonei Gladys Mangwanya, 2022. "The performance based budgeting as a catalyst for effective delivery of primary health care," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(1), pages 170-177, January.

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