Determinants and performance accountability: A case study of the regional government

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Abstract

This paper investigates the determinants of performance accountability in the regional government of the Riau Islands province. Specifically, we explore the influence of clarity of budget targets, internal control, compliance with laws and regulations, and reporting systems on performance accountability. We conducted a quantitative descriptive study using primary data and collected responses from 114 out of 205 regional apparatus organizations (Organisasi Perangkat Daerah, OPD) in districts/cities that had low-performance accountability scores in 4 out of 7 districts/cities. Our results reveal a significant positive correlation between the clarity of budget targets, internal control, and reporting systems with performance accountability in the regional government. However, compliance with statutory regulations was not found to have a significant effect on performance accountability. Our study provides valuable insights for policymakers and practitioners to improve performance accountability in regional governments. In conclusion, this paper emphasizes the importance of enhancing the clarity of budget targets, internal control, and reporting systems in ensuring better performance accountability. We recommend further studies to investigate additional determinants that may influence performance accountability in regional governments.

Keywords: Clarity of Budget Targets, Internal Control, Compliance with Law and Regulations, Reporting System, Accountability of Local Government Performance

Authors’ individual contribution: Conceptualization — S.K. and D.S.; Methodology — S.K. and D.S.; Format Analysis — S.K. and D.S.; Writing — Original Draft — S.K. and D.S.; Writing — Review & Editing — S.K. and D.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G380, H410

Received: 21.02.2023
Accepted: 30.10.2023
Published online: 02.11.2023

How to cite this paper: Kurnia, S., & Setiawan, D. (2023). Determinants and performance accountability: A case study of the regional government [Special issue]. Corporate Law & Governance Review, 5(2), 221–227. https://doi.org/10.22495/clgrv5i2sip9