Pengaruh Pengawasan Internal, Pengawasan Eksternal Dan Implementasi Anggaran Berbasis Kinerja Terhadap Kinerja Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Payakumbuh)
Abstract: This study aimed to
determine : ( 1 ) Effect of internal control of the local government
performance . ( 2 ) The effect of external monitoring of the performance of
local government . ( 3 ) The effect of the implementation of performance-based
budgeting on the performance of local governments . Population in this study
were working units (SKPD ) in Payakumbuh . The technique of sampling is the
total sampling method . Data collection method is to survey used a
questionnaire . Analysis used multiple regression analysis using SPSS version
16 . The results showed that : ( 1 ) internal control has positive significant
effect on the performance of local governments. ( 2 ) external supervision doesn’t
has significant positive effect on the performance of local government, which means that H2 is
rejected. ( 3 ) Performance-based budgeting positive significant effect on the
performance of local government.
Penulis: Ira Halidayati
Kode Jurnal: jpakuntansidd140674
