Pengaruh Anggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran, Sistem Pelaporan, Dan Motivasi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kabupaten Sragen)

This study aims to analyze the influence of performance-based budget, clarity of budget targets, reporting system, and motivation to accountability of government agencies performance. The population in this study are public employees in the Work Unit (SKPD) Sragen Regency. The samples used in this study were 48 respondents by using is purposive sampling technique. Data were analysed by using multiple linear regression analysis with SPSS version 21 for windows. This study consists of dependent and independent variables. The dependent variable is the performance accountability of government agencies and the independent variables are performance-based budgets, clarity of budget targets, reporting systems, and motivation. The result show, that performance-based budgeting and clarity of budget targets have a significant effect on performance accountability of government agencies while reporting and motivation system have no significant effect on performance accountability of government agencies