PERAN VARIABEL MODERASI KOMPETENSI APARATUR TERHADAP PENGARUH ANTARA KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH

This research was conducted to determine the role of the moderating variable of apparatus competence on the influence betweenclarity of budget targets and accountability of local government performance. The research uses primary data from Koesioner answers that are distributed to government apparatus in Wonogiri District OPD. Sampling techniques using the purposive sampling method. The result of T count 6.927 with a P-value of 0.000 < 0.05 then Ho rejected means there is a significant influence on the clarity of the target budget (X1) to the performance accountability of the local government (Y). Results F Count of 47.978 with a P-value of 0.000 < 0.05 then this model is precise. The results of the R2 test obtained the Ajusted R square value of 0.317 means it can be known that the influence given by the free variables is the target of the budget targets (X1) to the bound variables that is the performance accountability of the local government (Y) has a real impact of 31% while the rest (100%-32%) = 68% are influenced by other factors outside The moderation variable regression test results show P – value (significance) for a moderation variable of 0.022 < 0.05, so Ho is rejected, meaning that apparatus competency variable (X2) significantly moderated the influence of the target clarity of budget (X1) towards the local government's performance accountability (Y).