PENGARUH KEJELASAN SASARAN ANGGARAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI (STUDI PADA OPD DI PROPINSI DAERAH ISTIMEWA YOGYAKARTA)

The number of people's demands for good governance has resulted in government institutions implementing accountability. Accountability is used to be responsible for the success and failure of the activities that have been carried out. This study to examine the effect of budget goal clarity, and human resources quality on performance accountability of local government agencies with internal control system as moderated variable. The research sample with purposive sampling method is structural officials and employees who are on duty or who are responsible and involved in budgeting. Data collection using questionnaires respondents, totaling 121 respondents. The analysis model used is multiple linear regression with interaction test or Moderated Regression Analysis (MRA) . Based on the results of test conducted by researchers, the results obtained that the budget goal clarity has a positive effect on the accountability of the performance of local government agencies, the human resources quality does not have a significant effect on the accountability of the performance of local government agencies. Meanwhile, the internal control system cannot moderate the budget goal claruty and human resources quality on the accountability of the performance of local government agencies.