Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Banten

Abstract

Accountability is one of the principle of good governance, thus it can be assumed that good
accountability can improve good governance. The important things to create public accountability, especially in government agencies, are with budget planning and internal control. Budget
planning includes the general policy formulation of Regional Development Budget (APBD) until
the arrangement of APBD with the purpose of using government funds can be on the right target,
thus that funds are used effectively and efficiently. Budget planning and internal control are the
most strategic activity in state finances management because it relates with public accountability. This research aims to know the effect of budget planning and internal control toward
public accountability in regional government of Banten province. This research used descriptive
explanatory method by using non probability sampling method at 6 (six) Regional Work Unit
(SKPD) in regional government of Banten province. Data analysis which used wasmultiple linear regression. The result of this research shows that budget planning and internal control have
the positive and significant effect toward public accountability in regional government of Banten
province. It means that better budget planning and internal control can improve public accountability to be better too.
Kata kunci: Perencanaan anggaran, pengendalian intern dan akuntabilitas publik (Abstrak
tidak dalam bahasa inggris)