The Influence of Budget Target Clarity and Accounting Control on the Performance Accountability of Government Agencies with Reporting System as a Mediating Variable

Abstract

This study explores the influence of budget target clarity and accounting control on government agency performance accountability, with the mediating role of the reporting system, especially in the Serang City Government. The purpose of this study is to identify the direct and indirect influence of these variables on government agency performance accountability through the reporting system as a mediating variable. The method used is Structural Equation Modeling - Partial Least Squares (SEM-PLS) with a quantitative approach, involving 76 respondents from various OPDs in the Serang City Government. The results of the study indicate that budget target clarity has a positive and significant influence on the reporting system (β = 0.646; t = 6.811; p = 0.000), and affects government agency performance accountability (β = 0.236; t = 2.476; p = 0.014). Accounting control has a significant positive effect on the reporting system (β=0.323; t=3.309; p=0.001), and affects the accountability of government agency performance (β=0.135; t=2.189; p=0.029). The reporting system itself has a positive and significant effect on the accountability of government agency performance (β=0.634; t=5.817; p=0.000). In addition, clarity of budget targets and accounting control have a significant effect on the accountability of government agency performance through the reporting system, with coefficient values β = 0.410 (t=4.042; p=0.008) and β = 0.205 (t=3.340; p=0.001). This study provides important insights for improving the accountability of government agency performance in the Serang City Government by emphasizing the importance of clarity of budget targets and effective accounting control. Thus, efforts to improve these two aspects, supported by a reliable reporting system, can significantly improve the quality of accountability and transparency of government agency performance.