PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH DENGAN AKUNTABILITAS PUBLIK SEBAGAI VARIABEL INTERVENING (STUDI PADA SATUAN KERJA PERANGKAT DAERAH DI KABUPATEN SLEMAN)
Abstract
This study aims to analyze and provide empirical evidence Influence performanced based budgeting and clarity of budget target on regional work unit performance with public accountability as an intervening variable in Sleman. Subjects in this study is an employee or an employee in the financial sector who work in the regional work units Sleman district.
This study uses primary data collection using survey methods, namely by sharing research instrument was a questionnaire to all respondents. In this study, a sample of 48 respondents using the entire population. The method of analysis of this study using multiple linear regression using SPSS v.20.0.
Based on the analysis that has been done shows that the application of performance-based budgeting and budget goal clarity positive and significant impact on public accountability. Then, the results selanjutkan that the application of performance-based budgeting, budget goal clarity and public accountability positive and significant impact on the performance of regional work units.