The Effect of Transparency, Clarity of Budget Objectives and Effectiveness of Internal Control on Government Agency Performance Accountability

Accountability plays a key role in accountability for the operational performance of government agencies to the public. The importance of conducting research in testing the interactions that arise in the accountability of government agency performance through transparency, clarity of budget targets and the effectiveness of internal control in regional apparatus in Palu City. Quantitative through a survey approach to 82 respondents in 41 regional apparatus became the area of observation and research data collection, which was then tested through the SPSS 21 application. The research findings revealed a significant positive interaction separately on transparency and the effectiveness of internal control in the performance accountability of government agencies. Meanwhile, budget target clarity has no significant interaction on the performance accountability of government agencies. By testing together, all three have significant interactions on the accountability of government agency performance in the Palu City regional apparatus. The research findings confirm the importance of strengthening transparency and internal control systems in improving the performance accountability of government agencies.