PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PELAPORAN, KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DIMEDIASI OLEH KOMITMEN ORGANISASI (Studi Pada Organisasi Perangkat Daerah Kabupaten Kampar)

Abstract

The Purpose of this study was to examine the influence clarity budgetary
targets, reporting systems, competency to performance accountability of government
institution through organizational commitment as an intervening variable, specifically
institution of Kampar district. Respondents in this study are the civil servants who
served as head of finance, program and evaluation, staff in 20 OPD of Kampar district.
The amount of samples in this research was 80 respondents. The sample collection
method using proportional stratified sampling, while the method of processing data
using Partial Least Square. Result of this study indicates that clarity budgetary targets,
competency, organizational commitment have significant effects on performance
accountability of government institution, in otherhand, reporting systems doesn’t have
significant effect. Clarity budgetary targets and competency to the performance
accountability of the government institution through organizational commitment as an
intervening variable have significant effects.