KINERJA INSTANSI PEMERINTAH BERBASIS ANGGARAN DAN DESENTRALISASI
This research aimed to find out empirical evidence of the accuracy of budget target, participation of budget
arrangement, and decentralization on thei officers' performance of Kediri Local Government. The research was
quantitative. While, the population was leader andI employees of Kediri Local Government Organization.
Moreover, the datal collection technique used purposive sampling. In line with, there were 54 respondents from
29 Kediri Local Government Organizations. Furthermore, thei data were primary with questionnaires as the
instrument. In addition, the data l analysis technique used multiple linear regression with SPSS (Statistical
Product and Service Solution) 19. The research result concluded accuracy of budget target had positive effect on
the officers performance of Kediri Local Government. It meant, a clear i objective of budget plan increases its
officers' performance. Likewise, i participation of budget arrangement had positive effect on the officers'
performance of Kediri Local Government. In other words, the higher thei employees' participation of budget
arrangement, the higher the government i performance. Besides, decentralization had positive effect on the
officers' performance of Kediri Local Government as every individual had considered to bei more responsible on
their job. Thus, every of them would increase their performance in order to have its objectives fulfilled.
Keywords: accuracy of budget target, participation of budget arrangement, decentralization, local government