PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA (PERFORMANCE BASED BUDGETING) TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KOTA BENGKULU

Aprila , Nila and Melfariza, Melfariza PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA (PERFORMANCE BASED BUDGETING) TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KOTA BENGKULU. FAIRNESS , 4 (2). pp. 7-29. ISSN 2303-0348

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Abstract

This research is quantitative research to exam of the application performance based budgeting. The sample used in this study is the populated sample of the entire regional work units (SKPD) Bengkulu city government. It means all the entire regional work units (SKPD) Bengkulu city government found in Bengkulu Town taken as the sample of this study. Tests carried out on the data obtained from questionnaires of 51 respondents. While the technique used to test the hypothesis of this research are the F- test and T-test with a significant level of 5%. From the results of the F- test and T- test computation found that of the Planning budget variable have a negative impact to the performance accountability of public institution.management area in Bengkulu city government on education, while implementation, reporting and evaluation budget variable have a positive impact to the performance accountability of public institution.management area in Bengkulu city government on education.

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