PENGARUH PASRTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS TERHADAP KINERJA PEMERINTAH DAERAH

Abstract

This research aimed to examine the effect of budget arrangement participation, budget target clarity, and public accountability on local government official performance of Surabaya’s SKPD. The research was quantitative Moreover, the data collection technique used purposive sampling with questionnaires which were distributed to respondents who fulfilled the criteria given. Furthermore, the population was 19 Surabaya’s SKPD with a number of 86 respondents as the sample. Additionally, the data analysis technique used multiple linear with SPSS (Statistical Package for Special Science). The research result concluded that budget arrangement participation had a positive effect on local government official performance. Likewise, budget target clarity had a positive effect on local government official performance. Similarity, public accountability had a positive effect on local government official performance in conclusion, the result was consistent with previous research results in which budget arrangement participation, budget target clarity, and public accountability had a positive and significant effect on local government official performance.
Keywords: budget arrangement participation, budget target clarity, public accountability Surabaya SKPD’s performance