PENGARUH LAPORAN PERTANGGUNGJAWABAN ANGGARAN TERHADAP KINERJA KEUANGAN PADA DINASKELAUTAN DAN PERIKANAN PROVINSISULAWESI SELATAN

Abstract

This research aims to find out whether the budget accountability report affects the financial performance of the Office of Maritime Affairs and Fisheries of South Sulawesi. Data analysis method used was qualitative by describing the condition in Maritime Affairs and Fisheries Office of South Sulawesi. Data were collected by interviews and documentation. The results showed the percentage of performance achievement in Maritime Affairs and Fisheries Office of South Sulawesi in 2018, the realization of the average achievement indicator of the performance of the Office of Maritime Affairs and Fisheries of South Sulawesi was 120.3% with a very high predicate and the average percentage of the main indicator was 107.9%. The results of the accountability report of the Office of Maritime Affairs and Fisheries of South Sulawesi are good enough for an evaluation of financial performance.