PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PONOROGO (Studi Empiris Pada Dinas Kominfo Kabupaten Ponorogo)

This study aims to examine and analyze the influence of public accountability, clarity of budget targets, and the use of information technology on the performance accountability of government agencies. The background of this study is based on the decline in the value and ranking of SAKIP Ponorogo Regency from 2020 to 2024 despite maintaining the BB predicate, which indicates the need for an evaluation of the factors influencing local government performance accountability. The study was conducted at the Ponorogo Regency Communication and Informatics Office using a quantitative approach. Data collection techniques were carried out by distributing questionnaires to 30 respondents selected using a purposive sampling method. Data analysis used multiple linear regression, with tests including validity, reliability, classical assumptions, t-test, F-test, and coefficient of determination.
The results of the study indicate that public accountability has a significant effect on government performance accountability. This indicates that the higher the public accountability (information transparency, community involvement, and good reporting), the higher the performance accountability of government agencies. Clarity of Budget Targets does not have a statistically significant effect on Government Performance Accountability. This indicates that although budget planning has clear objectives and measurable indicators, its influence on performance is not yet statistically strong enough. The use of Information Technology does not have a significant effect on government performance accountability. This indicates that although technology has been used for reporting, decision-making, and data security, its influence on performance is not yet significant enough in the context of this study. Simultaneously, the three variables also show a significant influence on performance accountability. The coefficient of determination of 46.1% indicates that the three independent variables in this research model explain nearly half of the variation in government agency performance accountability, with the remainder influenced by factors outside the model.
Keywords: Public Accountability, Clarity of Budget Targets, Utilization of Information Technology, Government Performance Accountability.