Pengaruh Anggaran Berbasis Kinerja dan Sistem Pelaporan Keuangan terhadap Akuntabilitas Kinerja Instansi dengan Komitmen Organisasi Sebagai Variabel Moderating pada Badan Pemeriksa Keuangan

Rida Desmawati; Diah Murianjani

doi:10.30640/inisiatif.v5i1.8040

Authors

Rida Desmawati Institut Bisnis dan Informatika Kesatuan Bogor
Diah Murianjani Institut Bisnis dan Informatika Kesatuan Bogor

DOI:

https://doi.org/10.30640/inisiatif.v5i1.8040

Keywords:

Agency Performance Accountability, Financial Reporting System, Organizational Commitment, Performance-Based Budgeting, Public Sector Management

Abstract

The urgency of synchronizing the planning, budgeting, execution, and reporting stages to achieve accountable governance is explicitly stipulated in Ministry of Finance Regulation No. 62 of 2023. Nevertheless, the findings of the SAKIP evaluation still indicate significant disparities in performance among government agencies. This situation reflects that the implementation of results-oriented budgeting and the integration of financial reporting systems have not been consistently optimized. Based on this background, this study investigates the impact of Performance-Based Budgeting and the Financial Reporting System on Agency Performance Accountability within the Supreme Audit Agency (BPK), with Organizational Commitment serving as a moderator variable. This study employs a quantitative descriptive method using the Structural Equation Modeling technique based on Partial Least Squares (PLS-SEM). Data collection was conducted via an online questionnaire involving 178 respondents BPK employees from both the central office and regional offices selected through purposive sampling, which was subsequently analyzed using SmartPLS 4.0. Empirical findings demonstrate that. Performance-Based Budgeting and the Financial Reporting System contribute positively and significantly to enhancing institutional accountability. On the other hand, Organizational Commitment fails to strengthen this effect, indicating that the relationship between financial reporting and accountability occurs directly without the intervention of commitment. In practical terms, these findings recommend that the BPK reformulate its internal policies so that employee participation in reporting is based on a sense of ownership of the institution, rather than merely on a desire to avoid sanctions.

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