The Impact of Performance Planning, Performance Measurement, and Performance Reporting on Accountability Through Evaluation as an Intervening Variable in Regional Government Organizations (OPD) within the Local Government of Karimun Regency

Main Article Content

Ngaliman Ngaliman
Suzan Novita
Muammar Khaddafi

Abstract

Purpose: This study analyzes the impact of performance planning, performance measurement, and performance reporting on accountability through evaluation as an intervening variable in Regional Government Organizations (OPD) within the local government of Karimun Regency. Based on the 2023 OPD performance evaluation in Karimun, only 26.31% of OPDs achieved a B (good) rating, with the evaluation results indicating that the lack of commitment from echelon officials to prioritize accountability is the main factor contributing to low performance accountability.


Research Methodology: Using primary data from 135 employees, this study found that performance planning does not have a direct effect on either accountability or evaluation.


Results: Performance measurement and reporting have a significant impact on both accountability and evaluation. In addition, evaluation has a significant direct effect on accountability. Regarding the indirect influence mediated by evaluation, the study shows that only the variables of performance measurement and performance reporting have a significant impact on accountability when mediated by evaluation, whereas performance planning does not show a significant effect on accountability when mediated by performance evaluation.


Recommendation: The recommendations proposed to enhance organizational accountability include more systematic and participatory performance planning, structured performance measurement, and easily accessible reporting.

Article Details

Section
##section.default.title##