PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN DESENTRALISASI TERHADAP KINERJA SKPD

Abstract

This research discusses the influence of budgeting participation, clarity of budget goals and decentralization on
the performance of SKPD Surabaya. This research is a quantitative research. The population in this research is
the leadership and employees SKPD City Goverment of Surabaya. Sampling technique using purposive
sampling technique. The sample of this research is 16 SKPD of Surabaya with the number of respondents are 73
respondents. Data used in the form of primary data questionnaire. This research using multiple linear regression
analysis model which calculation is done by using SPSS (Statistical Product and Service Solution). The results
showed that the participation of budget preparation has a significant positive influence on the performance of
SKPD. This shows that the higher the involvement of the employees in the budgeting participation, the
performance will be achieved. The clarity of budget targets has a significant positive influence on the
performance of SKPD. This shows that the purpose of the budget plan is clear then the performance of the
government will be increased. Decentralization has a significant positive influence on the performance of SKPD.
This shows that the better implementation of decentralization in the organization of regional apparatus will
experience an increase in performance.
Keywords: budgetary participation, clarity of budgetary goals, decentralization, SKPD performance.