Pengaruh Pengendalian Akuntansi, Sistem Pelaporan dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah

Abstract

Performance accountability is an essential element in establishing transparent, effective, and results-oriented local government. However, achieving high levels of public-sector accountability is not solely determined by program outcomes but is also influenced by the quality of accounting control, reporting systems, and budget management. This study aims to examine the effects of accounting control, reporting systems, and budget goal clarity on the performance accountability of the Semarang City Government. The novelty of this study lies in integrating these three factors into a single empirical model within the context of local government, thereby providing a more comprehensive understanding of how financial control, reporting mechanisms, and clearly defined budget objectives contribute to public-sector accountability. This quantitative study involved 90 respondents selected using a saturated sampling technique. Data were collected through questionnaires using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that accounting control, reporting systems, and budget goal clarity have positive and significant effects on performance accountability. Among the examined factors, budget goal clarity demonstrates the strongest relative influence on performance accountability. Theoretically, this study contributes to the public accountability perspective and goal-setting theory by demonstrating that effective control mechanisms, reliable reporting information, and clearly defined objectives jointly strengthen accountability in public-sector organizations. Practically, the findings suggest that the Semarang City Government should continuously improve accounting controls, reporting quality, and budget goal formulation to enhance organizational performance accountability.