This research was conducted with the aim of: (1) Knowing and analyzing the influence of the clarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect of audit performance on government performance accountability; (3) Knowing and analyzing the influence of clarity of budget targets and performance audits simultaneously on the performance accountability of government agencies; (4) Knowing and analyzing organizational commitment can moderate the relationship between clarity of budget goals and performance audits with performance accountability of government agencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju Tengah District, which amounts to 33. This research was conducted for three months, from December to February 2019. Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1) Clarity of budget targets has a positive and significant effect on the performance accountability of government agencies; (2) performance audits have a positive and significant effect on the performance accountability of government agencies; (3) clarity of objectives has a positive and significant effect on the accountability of performance of government agencies by being moderated by organizational commitment; (4) performance audits have a positive and significant effect on the performance accountability of government agencies by being moderated by organizational commitment.

Penelitian ini bertujuan untuk menguji pengaruh inventarisasi, pembukuan dan pelaporan terhadap pengaman aset daerah pada Pemerintah Kota Makassar. Data dalam penelitian ini diperoleh dari pegawai Pemerintah Kota Makassar yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 73 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa: variabel inventarisasi, pembukuan dan pelaporan berpengaruh positif dan signifikan terhadap pengamanan aset daerah Pemerintah Kota Makassar. Inventarisasi merupakan variabel yang lebih dominan berpengaruh terhadap Pengamanan Aset daerah Pemerintah Kota Makassar. Kata kunci: Inventarisasi, pembukuan, pelaporan dan pengamanan aset daerah

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