PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK DAN KAPASITAS INDIVIDU TERHADAP KINERJA OPD (Studi Empiris Pada Oganisasi Perangkat Daerah Kota Surabaya)

Abstract

This research aimed to examine the effect of budgeting participation, budget goal clarity, public accountant, and individual capacity on the perfomance of local government official. While, the research was quantitative. Moreover, the population was Surabaya Regional Working Unit. Futhermore, the sampling collection technique used purposive sampling; which the sample was based on considered criteria. The research used survey as the data collection technique. In line with, some questionnaires were given to the respondents. In addition, the data were primary. For the data analysis technique, it used multiple linear regression with SPSS (Statistical Product and Services Solution) 20.0. The research result concluded budgeting participation had positive effect on the perfomance of local government official. Likewise, budget goal clarity had positive effect on the perfomance of local government official. Besides, public accountant had positive effect on the perfomance of local government official. As well as, individual capacity had positive effect on the perfomance of local government official.
Keyword: participation, clarity, accountant, capacity, perfomance of official