PENGARUH ANGGARAN BERBASIS KINERJA, SISTEM PELAPORAN KEUANGAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA BALAI PENJAMINAN MUTU PENDIDIKAN (BPMP) PROVINSI PAPUA

This Study aims to find out how big the Performance-Based Budget, Financial Reporting System, Accounting Control, and Accountability of Government Agency Performance at the Papua Province BPMP is both simultaneously and partially. This Research is a research with a Quantitative Descriptive Approach. the type of data used is quantitative data. The population in this study is all employees who are assembled in the sakip team, and are involved in the financial process, the preparation of program performance drafts, budgets, and performance reporting and evaluation. This study included a survey study in which 70 samples were saturated samples and used questionnaires as a tool for collecting data. Data Analyzed using multiple regression analysis with the help of the SPSS Version 25 program. The results showed that the Performance-Based Budget variable partially had a Significant Positive Effect on The Accountability of Government Agency Performance. Meanwhile, the Financial Reporting System Variables have no Significant Effect on the Accountability of Government Agency Performance. Accounting Control Has a Significant Positive Effect on Accountability of Government Agency Performance at the Papua Provincial BPMP. Keywords: Performance-Based Budgets; Financial Reporting System; Accounting Control; Accountability of Government Agency Performance. AbstrakPenelitian ini bertujuan untuk mengetahui seberapa besar Kinerja Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan, Pengendalian Akuntansi, dan Akuntabilitas Kinerja Instansi Pemerintah pada BPMP Provinsi Papua baik secara simultan maupun parsial. Penelitian ini merupakan penelitian dengan Pendekatan Deskriptif Kuantitatif. jenis data yang digunakan adalah data kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai yang tergabung dalam tim sakip, dan terlibat dalam proses keuangan, penyusunan rancangan program kinerja, anggaran, serta pelaporan dan evaluasi kinerja. Penelitian ini termasuk penelitian survei dimana 70 sampel merupakan sampel jenuh ...