PENGARUH KEJELASAN ANGGARAN, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENGAWASAN FUNGSIONAL TERHADAP AKUNTABILITAS KINERJA PEMERINTAH (Studi Kasus Pada SKPD di Kabupaten Barito Utara)

This study aims to analyze the effect of budget clarity, application government accounting standards, and functional oversight performance accountability in North Barito Regency. The method used this is a statistical analysis whose calculations are carried out using SPSS. research was conducted on SKPD Regency, totaling 84 respondents. tests were descriptive analysis, Multiple Linear Regression Analysis, simultaneous test (statistical F test), partial t determination (R2). results based test) showed that clarity supervision had significant accountability, while standards no accountability. Based shows variables Budgetary Clarity, SAP Implementation Functional together have at