The Effect of Budget Efficiency on the Accountability of Local Government Agency Performance
DOI:
https://doi.org/10.33062/ajb.v10i02.157Keywords:
Efisensi Anggaran, Akuntabilitas Kinerja, Pemerintah Daerah, LAKIP, AkuntansiAbstract
This study aims to analyze the effect of budget efficiency on the performance accountability of Local Government Agency during the years 2022 – 2024. Budget efficiency is measured by the ratio of budget realization to the allocation, while performance accountability is measured by the achievement of the Key Performance Indicators (KPI) of strategic objectives based on the Government Agency Performance Accountability Report (LAKIP). This research uses a quantitative method with simple regression analysis using annual time series data. The results show that budget efficiency has a positive and significant impact on performance accountability. This finding indicates that the more efficient the budget management, the higher the achievement of strategic objective performance. During the study period, the Social Service Office of Jember Regency managed to maintain performance achievements above target, even though the budget realization was at an efficiency level of 87% - 90%. This shows that efficient budget management plays a crucial role in improving the performance accountability of the organization.
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