PENGARUH KARAKTERISTIK SASARAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH PADA KABUPATEN ACEH SINGKIL
Abstrak: This study aims to
obtain empirical evidence the effect of budgetary goal characteristics toward apparatus
performance of local
government of Aceh
Singkil. budgetary goal characteristics which
consist of budgetary
participation, budget goal
clarity, budgetary feedback,
budgetary evaluation, and budget goal difficulty are budgetary goal
characteristics that are expected to affect the performance of an organization.
The population of this study is the Head of Work Unit (SKPD) in the local
government of Aceh Singkil that spread over 30 SKPDs. This study used census
method, while to test the hypothesis of the study the writer used multiple
regression Analysis using statistical Product and service solution (sPss)
version 17.0 for Windows. The study received that the budgetary goal
characteristics (budgetary participation, budget goal clarity, budgetary
feedback, budgetary evaluation, and budget goal difficulty) have positive
effect on the apparatus performance of regional government in Aceh singkil not
only partially but also simultaneously.
Keywords: budgetary
participation, budget goal clarity, budgetary feedback, budgetary evaluation,
budget goal difficulty, the apparatus performance
Penulis: muhAmmAd sAleh dAN
heriAdi
Kode Jurnal: jpakuntansidd120326
