PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA PEMERINTAH PADA PEMERINTAH KOTA TOMOHON
ABSTRACT: Clearly and
specificly budget will make users who take responsibility for it, easy to reach
the missions and objectives specially in governments entity. Then planning and
controlling would optimum to be applied.
The objective of this research is to get empirical evidence about the
effect of clearly direction of budgeting to government performance in Tomohon.
This research used method by direct collected data sampled for 14
divisions (totally 30responders) as part of Tomohon’s government entity, and
using simple linear regression for hypothesis testing.
The result shows, that clearly direction of budgeting effected to
government performance, with correlation of 0.395 and determination for 0.156.
Penulis: David Saerang, Heince
Wokas
Kode Jurnal: jpakuntansidd110288
