PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA PADA BADAN PENGELOLA KEUANGAN DAN PENDAPATAN DAERAH PROVINSI SULAWESI BARAT

Abstract

Elvy Suhartaty Amir. 2021. The Effect of Budget Clarity, Internal Control and Quality of Human Resources on Performance Accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province, supervised by Sylvia Sjarlis and Hari. This study aims to determine and analyze (1) the effect of partial budget clarity on performance accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province (2) the effect of partial internal control on performance accountability at the Regional Revenue and Finance Management Agency of West Sulawesi Province (3) the effect of the quality of human resources partially on performance accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province (4) the effect of budget clarity, internal control and the quality of human resources simultaneously on performance accountability at the Regional Revenue and Finance Management Agency of Sulawesi Province West (5) variables that have a dominant influence on performance accountability at the Regional Revenue and Finance Management Agency of West Sulawesi Province. This approach uses survey research conducted at the Regional Finance and Revenue Management Agency of West Sulawesi Province from July 2021 to August 2021. The research population is all employees of the Regional Revenue and Finance Management Agency of West Sulawesi Province. Sampling was done by purposive sampling with the criteria involved in budgeting and finance, totalling 36 people. The test results show that (1) partially the budget clarity variable has a significant positive effect on performance accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province (2) partially the internal control variable has a significant positive effect on performance accountability at the Provincial Finance and Revenue Management Agency of West Sulawesi (3) partially variable the quality of human resources has a significant positive effect on performance accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province (4) simultaneously the variables of budget clarity, internal control and the quality of human resources have a significant positive effect on performance accountability at the Regional Finance and Revenue Management Agency of West Sulawesi Province (5) the internal control variable has the most dominant influence on performance accountability at the Provincial Finance and Revenue Management Agency in West Sulawesi.