Detail Cantuman

This study aims to determine whether the public accountability and influence of budget goal clarityof SKPD in Makassar.Collecting data using primary data obtained from questionnaires by using purposive sampling technique.

Its population is SKPD SKPD Makassar City totaled 50, while the samples taken were 45 respondents, The results of the questionnaire have been tested for validity and reliabilit, also has tested the assumptions of classical form of the assumptions of normality and heteroscedasticity, Methods of data analysis using regression techniques.

The results of this study show that: the results of testing the hypothesis by using multiple linear regression analysis showed that the publicaccountability and influence of budget goal claritysimultaneously affect on the managerial performance of SKPD in Makassar. While publicaccountability partially no significant effect on the managerial performance of SKPD in Makassar and influence of budget goal clarity partially significant effect on the managerial performance of SKPD in Makassar.