Pengaruh Akuntabilitas Publik Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Padang)

Abstract

This research examine the effect of Public accountability and Budget goal clarity on SKPD managerial performance.  The population on this research were SKPD at Padang City, and sample was determined based on judgement sampling method with 135 respondents. Primary data were used in this research, collected with a direct survey using questionnaire that sent to Top and Middle manager at every selected SKPD in the region of Padang. Multiple regression analysis are used as analysis method with using Statistical Package For Social Science (SPSS) as the tools.

This research proves that 1) Public accountability significant positive impact on SKPD managerial performance (H₁ accepted), 2) Budget goal clarity significant positive impact on SKPD managerial performance (H₂ accepted).

From this research we can suggest that: 1) For all unit of government in Padang region to increase the implementation of public accountability and budget goal clarity. It will give a good impact on managerial performances at the SKPD. 2) For future research, it is better to use a direct interview method to the respondent. So that the answer collected from the respondent are more clearly. 3) For future researcher, it is better to add the other related variable.

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Keywords: Public accountability, Budget goal clarity, Manajerial performance