Pengaruh Budgetary Goal Characteristics Terhadap Sikap Aparat Dalam Menilai Kinerja Pemerintah Daerah: Studi pada Satuan Kerja Perangkat Daerah Kota Palangka Raya
ABSTRACT: The purpose of this
study was to examine the effect of budgetary goal characteristisc (budget participation,
clarity of purpose of the budget, budget evaluation, feedback, budgets, and
budget difficulties) on the attitude of the authorities in assessing the
performance of local government. This study found that budgetary participation,
budget goal clarity, feedback, budgets, and the difficulty of
achieving a budget
do not affect
the attitude of
the authorities in
assessing the performance of
palangkaraya city government. While the evaluation of the budget affect the attitude
of the authorities in assessing the performance of Palangkaraya city
government. Char-acteristics of the
budget goal is
jointly weak influence
on the attitude
of the authorities
in assessing the performance of Palangkaraya City government.
Keywords: Key words: budgetary goal characteristics, local
government performance
Penulis: Masiyah Kholmi,
Mia Milayanti
Kode Jurnal: jpakuntansidd120009
