KETEPATAN PENGANGGARAN, PENGENDALIAN MANAJERIAL, KAPASITAS SDM DAN SISTEM PELAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA OPD PEMERINTAH PROVINSI PAPUA BARAT

Abstract

The purpose of this study is to analyze whether there are influences on the variables of budgeting accuracy, managerial control, HR capacity and financial reporting system on the accountability of OPD performance in the Government of West Papua Province. The data collection method was in the form of delivering questionnaires to ASN in 33 Regional Organizations (OPD) of the West Papua Province, where samples were determined using purpose sampling, with 116 samples / respondents. Statistical test for Multiple Linear Regression as a data analysis technique using the Structural Equation Modeling (SEM) method in IBM SPSS AMOS v.24 computer applications.The results showed that the variable budgeting accuracy (X₁) did not have a significant positive effect on OPD performance accountability (Y). Managerial control variable (X₂) has no significant positive effect on OPD performance accountability, HR capacity variable (X₃) does not have a significant positive effect on OPD performance accountability, while financial reporting system variable (X₄) has a significant positive effect on OPD performance accountability.