SAPUTRI, VIOLA DORA (2024) PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada OPD Kabupaten Gunungkidul). Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk menguji dan menemukan bukti secara
empiris pengaruh perencanaan anggaran, pelaksanaan anggaran, pelaporan
anggaran, hasil evaluasi anggaran, dan kejelasan sasaran anggaran terhadap
akuntabilitas kinerja instansi pemerintah (studi pada OPD Kabupaten
Gunungkidul). Metode kuantitatif merupakan metode yang digunakan dalam
penelitian ini. Data penelitian diperoleh dengan cara membagikan kuisioner
kepada responden secara langsung pada OPD di Kabupaten Gunungkidul.
Purposive Sampling sehingga Setiap OPD diambil 4 pegawai yang sesuai dengan
kriteria. Adapun beberapa kriteria yang digunakan untuk pengambilan sampel
yaitu Kepala Organisasi Pemerintah Daerah, Kepala Sub Bagian Perencanaan,
Kepala Sub Bagian Keuangan, dan Bagian Sekretariat pada setiap OPD kabupaten
Gunungkidul. Sehingga jumlah total sampel dari penelitian ini sebanyak 116
responden. Hasil penelitian ini menunjukkan bahwa variabel Perencanaan
anggaran, pelaksanaan anggaran, evaluasi kinerja, dan kejelasan sasaran anggaran
berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Sedangkan
variabel pelaporan anggaran tidak berpengaruh tehadap akuntabilitas kinerja
instansi pemerintah.
Kata kunci: Anggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran,
Akuntabilitas Kinerja Instansi Pemerintah
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ABSTRACT
This research aims to test and find empirical evidence of the influence of
budget planning, budget implementation, budget reporting, budget evaluation
results, and clarity of budget targets on the accountability of government agency
performance (study of the Gunungkidul Regency OPD). The quantitative method is
the method used in this research. Research data was obtained by distributing
questionnaires to respondents directly at the OPD in Gunungkidul Regency.
Purposive Sampling so that each OPD takes 4 employees who match the criteria.
There are several criteria used for sampling, namely the Head of the Regional
Government Organization, Head of the Planning Sub-Division, Head of the
Finance Sub-Division, and the Secretariat Section at each OPD in Gunungkidul
district. So the total number of samples from this research was 116 respondents.
The results of this research show that the variables budget planning, budget
implementation, performance evaluation, and clarity of budget targets influence the
accountability of government agency performance. Meanwhile, the budget
reporting variable has no effect on the accountability of government agency
performance.
Keywords: Performance Based Budget, Clarity of Budget Targets, Accountability
of Government Agency Performance
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Performance Based Budget, Clarity of Budget Targets, Accountability of Government Agency Performance |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 25 Apr 2024 01:25 |
| Last Modified: | 25 Apr 2024 01:25 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/39356 |
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