FAKTOR- FAKTOR YANG MEMPENGARUHI PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH BERBASIS KINERJA DI PEMERINTAH KOTA SORONG
Abstract: The objective of
this is to test empirically and analyze whether commitment factor of all
organizational component, perfection of administration system, enough human
resources, transparent reward and firm punishment have an effect on budgeting
of regional revenue and expenditure based on performance.
The population on this research are the chiefs of work unit of regional
public service and the chief of planning division of work unit of regional
public service in government of Kota Sorong regency that amount to 70 person,
where all of them become the sample. To test hypothesis of commitment influence
,of all organization component. the perfection of administration system,
sufficient human resources, transparent reward, and firm punishment have effect
on budgeting of regional revenue and expenditure (APBD) based on performance
simultaneously and partially used F test and t
test.
The result of this research proves that
the commitment of all organization component, the perfection of
administration system, sufficient human resources, transparent reward and firm
punishment have an effect on significant budgeting of regional revenue and
expenditure (APBD) based on performance simultaneously, but the one the end
partially the perfection of
administration system, sufficient human resources ,transparent reward the
biggest influence to budgeting of regional revenue and expenditure (APBD) based
on performance is the perfection of administration system.
Keywords: Commitment of all
organization component, The perfection of administration system, sufficient
human resources, Transparan reward, and Firm punishment
Penulis: Santrinita Trh.
Jumame, Herman Karamoy, Agus T Poputra
Kode Jurnal: jpakuntansidd150680
