ABSTRAK

This study aims to determine the effect of public accountability, clarity of the budget target, and work motivation on managerial performance of Regional Organizations (OPD) by taking case studies in OPD throughout Klaten District. The final sample used for this study was 28 DPOs with a total of 84 respondents. Data analysis in this study used multiple regression analysis. The results of this study indicate that public accountability has no effect on managerial performance. Whereas for budget target clarity negatively influences managerial performance. Furthermore, work motivation has a significant positive effect on OPD managerial performance in Klaten Regency. The limitation of this study is that it has not included all the variables that are expected to influence managerial performance.

Keywords: budget goal clarity, public accountability, work motivation, managerial performance