Faktor-Faktor yang Memengaruhi Akuntabilitas Kinerja Instansi Pemerintah

This study aims to analyze the influence of the Regional Government Accounting System (SAPD) and compliance with laws and regulations on the Performance Accountability of Government Agencies (AKIP) in the Regional Work Units (SKPD) of Seluma Regency. The research is motivated by the stagnant value of the Performance Accountability System of Government Agencies (SAKIP) of Seluma Regency at a B predicate during the 2020–2023 period and the existence of various problems in regional financial management that indicate the need to improve the performance accountability of local governments. This study uses a quantitative approach with a survey method. The study population is all SKPDs of Seluma Regency, with a sample of 38 SKPDs selected using a purposive sampling technique. Research data were obtained through questionnaires and analyzed using multiple linear regression with the help of the SPSS program. The results show that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Performance Accountability of Government Agencies (AKIP). In addition, compliance with laws and regulations also has a positive and significant effect on AKIP. These findings indicate that the implementation of a sound accounting system and compliance with applicable regulations can improve the quality of government agency performance accountability. The research findings support stewardship theory, which emphasizes the importance of government officials' responsibility in managing public resources effectively, transparently, and oriented toward the public interest. Therefore, continuous improvement in the quality of SAPD implementation and strengthening compliance with laws and regulations are necessary to achieve greater accountability in government agency performance.