PERFORMANCE-BASED BUDGETING IN MAKING GOVERNMENT ACCOUNTABILITY PERFORMANCE: STUDY IN GOVERNMENT CITY OF MAKASSAR
Publication Date : 01/01/2018
This study aims to find empirical evidence of whether performance-based budgeting affect the performance accountability government institutions of Makassar. To test the performance-based budgeting used six variables, the budget planning (X1), the implementation of the budget (X2), the administration of the budget (X3), reporting/accountability of the budget (X4), oversight of the budget (X5), and performance evaluation (X6). In this study, samples, we choose the 103 people from 50 Regional Work Units, which consists of a team of Local Government Budget involved in the preparation of the budget the Government of Makassar. Data collected through direct observation and survey obtained by means of the distribution of questionnaires to the respondents. This study uses a model of multiple linear regression analysis using software STATA 13 for windows. The test results show that the coefficient value only variable budget administration and reporting / accountability has positive effects on performance accountability government agencies of Makassar, while the ANOVA test results indicate that the performance-based budgeting affect the performance accountability of government agencies the city of Makassar. The results of this study provide empirical evidence about the successful performance-based budgeting in realizing the performance accountability of government institutions.
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