The Influence of Clarity on Budget Targets, Accounting Controls, and Reporting Systems on the Performance Accountability of local Government Agencies in the Maufahi Municipality

This research was conducted at the local government agency of the municipality of Manufahi, located in Same Holarua. The research methods used are: Primary data collection method using a list of questions, with a sample of 40 respondents and using multiple linear regression analysis, multiple correlation, and analysis of variance (ANOVA). The results of the ups and downs or the size of performance accountability can be predicted through the regression equation Y = 17.108 – 0.031 ×_1 + 0.177 ×_2 + 0.496 ×_3 + 4.973. The results of this study can be concluded as follows: (1) the clarity of budget targets has no positive and significant effect on the accountability of the performance of local government agencies in the Manufahi municipality. The results show that the T count is smaller than the T table or 0,265 < 2,021 (2) Accounting control has no positive effect and The results show that the T count is smaller than the T table or 1,384 < 2,021 (3) The reporting system has a positive and significant effect on the performance accountability of local government agencies in the Manufahi Municipality. The results show that the T count is greater than the T table or 3,591 > 2,021 (4) Clarity of budget targets, accounting control, and reporting systems together have a positive and significant impact on the performance accountability of local government agencies in the Manufahi municipality. The results show that the F count is greater than the F table at au 9,813 > 3,23. From the results of this study, it can be found that the magnitude of the positive and significant influence simultaneously between the variables of budget target clarity (×_1), accounting control (×_2), and reporting system (×_3) on the accountability of the performance of local government agencies in the Manufahi municipality (Y).0.671 is considered strong.While the joint contribution of the variables ×_1, ×_2, and ×_3 to the variable Y = R^2 X 100% or 〖0,671〗^2 X 100% = 45%, and the remaining 55% is influenced by other factors that are notincluded in this study.