Pengaruh Implementasi Anggaran Berbasis Kinerja Terhadap Kinerja Organisasi Perangkat Daerah

(Studi Kasus Di Kantor Kecamatan Madang Suku Ii Kabupaten OKU Timur)

  • Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Baturaja
  • Prodi Akuntansi Universitas Baturaja
Keywords: Implementation of Performance-Based Budget, Organizational Performance of Regional Apparatuses

Abstract

The purpose of this study was to determine the influence of Implementation of Performance Based Budget on Organizational Performance of Regional Apparatuses (Case Study in Madang Suku II District of East OKU Regency). The results of this study are that there is a significant influence between the implementation of performance-based budget on the performance of regional apparatus organizations in Madang Suku II District, East OKU Regency. In this study the authors used a simple linear regression analysis tool. The population in this study was 24 people. Hypothesis testing is done using regression analysis. The test results show that the implementation of performance-based budgeting has a positive influence on the performance of local government organization. Based on the analysis using the hypothesis test (t-test) obtained t-count (17,789)> t-table (2.07387) then Ho is rejected and Ha is accepted. This means that there is a significant influence between the implementation of performance-based budget on the performance of regional apparatus organizations in Madang Suku II District of East OKU Regency.

Published
2020-07-30
Section
Articles