This study aimed to test whether the clarity of the clarity of the budget
target, accounting controls and reporting systems significantly influence the
performance accountability of local government in Purbalingga either partially or
simultaneously. Samples were taken by purposive sampling with criteria structural
employee at DPPKAD and BAPPEDA in Purbalingga regency holding positions
as head of agency, department head, chief, section chief, section chief sub, head
sub-field, section heads and staff involved in preparing, using, and the budget
report or the executive budget of local government.
Having analyzed by multiple regression, the result is a clarity of the
budget target, accounting controls and reporting systems simultaneously
significant effect on the performance accountability of local government in
Purbalingga. Clarity of the budget target is partially significant effect on the
performance accountability of government agencies. Partially accounting controls
no significant effect on the performance accountability of government agencies.
Partially reporting system does not significant effect the performance
accountability of government agencies.