Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Penyusunan Anggaran, Kualitas Sumber Daya Manusia, dan Konflik Kepentingan terhadap Akuntabilitas Kinerja Instansi Pemerintah pada Pemerintah Kabupaten Labuhanbatu Utara

Abstract

This study aims to analyze the effect of budget target clarity, budget preparation participation, human resource quality, and conflict of interest on the performance accountability of government agencies in North Labuhanbatu Regency. The study used a quantitative approach with a survey through questionnaires to employees of related agencies. The results showed that the clarity of budget targets and the quality of human resources had a significant effect on performance accountability, while budgeting participation and conflicts of interest had no significant effect. These findings emphasize the importance of clear budget planning and improving the quality of human resources in improving the performance accountability of government agencies. This research is expected to be a reference for the government in improving efficiency, transparency of budget management, and quality of public services through better performance accountability.