This Author published in this journals
All Journal Jurnal Bina Praja
I Gede Erawan
Brawijaya University

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Factors Affecting Central Government’s Performance Accountability in Indonesia I Gede Erawan; Fadillah Putra; I Gede Sentanu
Jurnal Bina Praja Vol. 13 No. 3 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.13.2021.529-542

Abstract

The literature regarding the correlation of central government spending on performance accountability and the benefits of BSC implementation on the government’s performance reporting practices are rarely discussed, especially in developing countries. Consequently, this paper aims to examine the effects of expenditure budget and BSC implementation on the Indonesian central government’s performance accountability. This research employs panel data analysis using secondary data from the central government’s assessment. The findings confirm that central government expenditure and BSC implementation significantly and positively affect performance accountability. Specifically, ministries/agencies working in financial services have higher performance accountability than ministries/agencies in politics, laws, and security affairs. Additionally, the results show that the better the education level of employees, the better performance accountability. By determining the factors that positively influence performance accountability, the central government can formulate specific policies to improve its performance.