PENGARUH AKUNTABILITAS PUBLIK DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUANTAN SINGINGI

Abstract

The purpose of this study was to determine whether public accountability partially has a significant effect on managerial performance in the Regional Organization of the Kuantan Singingi Regency. To find out whether the clarity of the budget target partially has a significant effect on managerial performance in the Kuantan Singingi District Apparatus Organization (OPD) and to find out whether public accountability and clarity of the budget target simultaneously have a significant effect on managerial performance in the Kuantan Singingi District Apparatus Organization (OPD) . This research was conducted using a purposive sampling method, where samples were taken based on certain criteria. The sample in this study were agencies and offices located in Kuantan Singingi Regency. The research data was obtained from distributing questionnaires. This research is a quantitative descriptive study with a correlational approach. Analysis of the data used in this study is a multiple linear regression test using the t test and the coefficient of determination test. The results of the study concluded that public accountability partially has a significant effect on the managerial performance of the Regional Organization of the Kuantan Singingi District. Clarity of budget targets partially has a significant effect on the managerial performance of the Kuantan Singingi District Apparatus Organization (OPD). Public accountability, the clarity of budget targets simultaneously has a significant effect on the managerial performance of the Kuantan Singingi District Organization.