PENGARUH SISTEM PENGENDALIAN INTERNAL, KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS TERHADAP KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada Unit Pelaksana Teknis Kementerian Lingkungan Hidup dan Kehutanan)

This study aims to analyze the effect of the internal control system, clarity of
budget targets and accountability on the performance of government agencies in the
technical implementation unit at the Ministry of Environment and Forestry. The subject
of this research is the head of the center who leads each UPT and its administrative staff
(TU). In this study, a sample of 72 respondents selected using purposive sampling method.
The type of data used is primary data, which is obtained by spreading out a questionnaire.
The analytical tool used is multiple regression analysis with the SPSS 15.0 program.
The results of this study indicate that the Internal Control System and Clarity of
Budget Objectives have a positive effect on Government Performance. However,
Accountability has no effect on Government Performance