Analisis Faktor – Faktor yang Mempengaruhi Pembangunan Daerah melalui Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah sebagai Variabel Intervening di Kabupaten Dairi

Abstract

The implementation of the Government Agency Performance Accountability System (SAKIP) is critical to regional development success. Effective planning, performance-based budgeting, leadership commitment, and the involvement of the Government's Internal Supervisory Apparatus (APIP) contribute to the success of Dairi Regency's regional growth. The purpose of this research was to determine the impact of planning efficiency on regional growth, discover the impact of performance-based budgeting on regional development, the impact of leadership commitment on regional development, and the impact of APIP on regional development, identified the influence of SAKIP on regional development, as well as the effect of planning effectiveness on regional development as mediated by the implementation of SAKIP, revealed that the deployment of SAKIP mitigated the impact of performance-based budgeting on regional development., discovered that the use of SAKIP moderated the relationship between leadership commitment and regional development, as well as the relationship between the role of APIP and regional development. This research was carried out quantitatively, with data collected from 121 respondents via questionnaires and evaluated using Structural Equation Modelling (SEM). The outcomes demonstrated that the efficacy of planning, performance-based budgeting, leadership commitment, and APIP's participation positively and substantially impacted regional development. Similarly, planning efficiency, performance-based budgeting, leadership commitment, and the function of APIP have a good and substantial impact on regional development through adopting SAKIP. Among the ramifications of this research is the development of planning papers beginning with the RPJMD and RKPD documents; the Strategic Plan and Renja must receive significant attention from all Dairi Regency Government officials to have a significant impact on increasing regional development in Dairi Regency while also providing maximum value, where the planning indicator is one of the essential SAKIP assessment indicators. Budget planning must adhere to a set strategy with an emphasis on (outcomes). This is significant in government administration, where it is intended that assessment findings on the execution of government performance accountability in the Dairi Regency Government would improve. The success of implementing regional development also depends on the leadership's determination to motivate and educate all employees so that they can fulfill the vision and goal of the Regent/Deputy Regent of Dairi. The role of APIP in internal control must be improved by an evaluation of all Dairi District Government agency performance so that it is possible to realize the attainment of outcomes, activities, programs, policies, and alignment of goals and objectives with the organization's vision and purpose, as well as budgeting, reporting, and compliance with laws and regulations.