PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS INSTANSI PEMERINTAH KOTA SURABAYA

Abstract

This research aimed to examine the effect of a performance-based budget on the performance accountability of Surabaya Government institutions. The research used four variables, namely budget planning (X1), budget implementation (X2), budget reporting/accountability (X3), and performance evaluation (X4). The research was quantitative. Moreover, the population was 22 Surabaya agencies. Furthermore, the data collection technique used purposive sampling. In line with that, there were 66 samples of people who were involved in Government budget arrangements. Additionally, the data were primary, in the form of questionnaires; which were distributed to respondents. In addition, the data analysis technique used multiple linear regression with SPSS (Statistical Package for Social Science) 26. The research result concluded that budget planning had a positive effect on the performance accountability of Surabaya Government institutions. Likewise, budget implementation had a positive effect on the performance accountability of Surabaya Government institutions. Similarly, budget reporting/accountability had a positive effect on the performance accountability of Surabaya Government institutions. Also, performance evaluation had a positive effect on the performance accountability of Surabaya Government institutions.