Balanced scorecard on accountability of government institution performance

DOI

10.2991/insyma-19.2019.41How to use a DOI?

Keywords

performance accountability, budget, internal control, reporting, balanced scorecard

Abstract

This study aims to determine the role of balanced scorecard as a moderation of the correlation between budget target clarity, internal control, and reporting systems on performance accountability of government agencies in the Ministry of Marine Affairs and Fisheries Republic of Indonesia using five variables, namely budget target clarity (X1); internal control (X2); reporting systems (X3); and performance accountability of government agency (Y) with balanced scorecard (X4) as the moderating variable. The results of the study show that budget target clarity, internal controls, and reporting systems partially had a positive and significant effect on the performance accountability of government agency. However, the balanced scorecard as a moderating variable is not able to moderate the relationship between budget target clarity, internal control, and reporting systems with performance accountability of government agency.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Dr. Suyanto
AU  - Ludhityan Bagus Riadi
PY  - 2019/03
DA  - 2019/03
TI  - Balanced scorecard on accountability of government institution performance
BT  - Proceedings of the 16th International Symposium on Management (INSYMA 2019)
PB  - Atlantis Press
SP  - 159
EP  - 162
SN  - 2352-5398
UR  - https://doi.org/10.2991/insyma-19.2019.41
DO  - 10.2991/insyma-19.2019.41
ID  - Suyanto2019/03
ER  -