PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, KETEPATAN SASARAN ANGGARAN, DAN PENGENDALIAN INTERNAL PADA KINERJA INSTANSI PEMERINTAH

Abstract

This research aimed to find out the effect of implementation of perfomarmance-based budgeting, budget
target accuracy and internal controlling on government agencies’ performance of Local Official Organization,
Surabaya. While, the research was quantitative. Moreover, the data were primary with survey as the instrument.
Futhermore, the data collection technique used saturation sampling with questionnaries as its tool. Addintional,
the population was 26 Local Official Organization, Surabaya. In line with, there 89 respondents as sample.
Meanwhile, the respondents were Head of Office / Agency, Head of Division, Secretary’s Officers, and Finance
Staff. In addittion, the data analysis technique used multiple linear regression with SPSS 23, and Likert scale as
the measurement scale. According to the research result, it concluded the implementation of perfomarmancebased
budgeting, budget target accuracy and internal controlling had positive effect on goverment agencies’
performance of Local Official Organization, Surabaya. In other words, its Local Official Organization had good
governance with good accountability as the realization of well budget and internal supervison.
Keywords:Perfomarmance-Based Budgeting, Budget Target Accuracy, Internal Controlling, Government
Agencies’ Performance