The Influence of Implementing Public Sector Accounting Reporting Standards, Monitoring the Quality of Financial Reports, and Accuracy of Budget Targets on Performance Accountability of Government Agencies (Case Study in Kedawung District, Sragen Regency)

The aim of this research is to determine whether there is an influence of the implementation of public sector accounting reporting standards, monitoring the quality of financial reports, and the accuracy of budget targets on the accountability of government agency performance. This research uses quantitative methods by collecting primary data in the form of questionnaires. Testing research hypotheses uses multiple linear regression analysis using the SPSS application. The method used is a quantitative research method. The analytical methods used are descriptive statistics, data quality (validity and reliability), and hypothesis testing (partial test, simultaneous test, and determination test). This research was conducted in the Kedawung District Government, Sragen Regency with a total sample of 54 respondents. The results of the research show that the Implementation of Public Sector Accounting Reporting Standards does not have a partially significant effect on the Performance Accountability of Government Agencies, while Monitoring the Quality of Reports and Accuracy of Budget Targets has a partially significant effect on Accountability for the Performance of Government Agencies. And simultaneously, the implementation of Public Sector Accounting Reporting Standards, Clarity of Budget Targets and Monitoring of the Quality of Financial Reports influence the Performance Accountability of Government Agencies.