COMPETENCE OF APPARATUS AND REPORTING SYSTEM IN IMPROVING PUBLIC ACCOUNTABILITY

Abstract

This study aims to analyze the influence of clarity of budget targets, internal government control, apparatus competence, and reporting system on public accountability of government agencies in Wakatobi Regency. Using a quantitative approach, this study involved 60 Apparatus Organization Officials officials as a sample taken by purposive sampling. The study was carried out in Wakatobi Regency in 2023, with multiple regression analysis as a data analysis method.The results of the study show that the clarity of budget targets and internal government control do not have a significant effect on public accountability. On the contrary, the competence of the apparatus and the reporting system have a positive and significant influence. The determination coefficient of 0.676 shows that 67.6% of the variation in public accountability can be explained by the variables in the model. In conclusion, the competence of the apparatus and the reporting system are key factors in increasing public accountability in Wakatobi Regency. This study recommends local governments to focus on human resource capacity development and increasing the transparency of the reporting system. The implementation of continuous training programs for apparatus and the adoption of information technology in the reporting system can be a strategic step in realizing good governance and improving the quality of public services in the context of regional autonomy.