ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG

  • Vicky Antonio Prayoga
  • Siti Rofingatun
  • Sylvia Christina Daat
Keywords: budgeting, planning, budget implementation, budget reporting, accountability, performance evaluation, performance accountability of government

Abstract

The objective of this study is to observe the influence of performance-based budgeting (PBB) on the
government's accountability, such as planning, implementation, accountability, and performance
evaluation.
Pegunungan Bintang was chosen as a research location and the cluster sampling method was used
to determined 96 respondents. Data processing technique consist of several stages, first stage is
data quality test by used validity test and reliability test, next step was normality test,
multicollinearity test dan heteroscedasticity test called classical assumption test, when research
data was valid and reliable and normally distributed, there was no multicollinearity dan
heteroscedasticity, then hypothesis test worth to continue. Hypothesis test consisted of multiple
linear regression, determination coefficient (R2), partial tested (t-test), and simultaneous tested (F
test).
The result shows that partially the planed and implementation have no effect on accountability of
government’s performance accountability with significance values of 0.872 and 0.656 respectively,
however accountability and performance evaluation had an effect on the government’s performance
accountability with significance values of 0,000 and 0,000.

Published
2021-02-23