PENGARUH ANGGARAN BERBASIS KINERJA, SISTEM PENGENDALIAN INTERN PEMERINTAH, REWARD DAN PUNISHMENT TERHADAP OPTIMALISASI KINERJA INSTANSI PEMERINTAH
Abstract
This research aims to examine the effect of performance-based budgets, government internal control systems, reward and punishment systems on optimizing the performance of local government agencies. The data collection of this study used the questionnaire survey. The questionnaire was distributed to 80 employees of Brebes District Regional Work Unit (SKPD) who worked in the program and financial section. The total of 65 questionnaires were returned, filled with complete and can be processed. The collected data is processed using the SPSS program. Data analytical methods using multiple linear regression, classical assumption and hypothesis test.
Based on the analysis that has been done, the results show that performance-based budgets, government internal control systems, and rewards have a positive effect on optimizing the performance of local government agencies. The application of punishment does not affect the performance optimization of local government agencies