PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

Abstract

This research aimed to analyze the effect of performance based budget on the government performance accountability of Surabaya. While, there were four variables namely planning, budgetting, budget implementation, budget liability, and performance evaluation. The research was quantitative. Moreover, the population was Surabaya Local Government Organization. Furthermore, the data collection technique used purposive sampling with 91 samples from 21 local Government Organization. The organization was included of Local Government Budgetting Team within its arrangement. Besides, the data was primary, in the form of questionnaires which were given to the respondents. In addition, the data analysis technique used multiple linear regression with SPSS (Stastical Product and Service Solution) 23. The research result, from regression analysis, conclude budget planning, budget implementation, budget liability and performance evaluation had positive effect on the government performance accountability. In line with, there was R2 of 0.636 or 63.60%. It meant, the contribution from budget planning, budget implementation, budget liability and performance evaluation reflected the government performance accountability of 63.60%. while, the rest of 36.40 was explained by other variables, outside the research.
Keywords: budget planning, budget implementation, budget liability, performance evaluation, performance accountability.