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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Hafiez Sofyani
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Arts Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
Implementasi Anggaran Berbasis Kinerja di Pemerintah Daerah dengan Akuntabilitas Kinerja “A” Hafiez Sofyani; Made Aristia Prayudi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.105 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p06

Abstract

This study aims to examine the relationship several variables, namely: implementation of performance-based budgeting, budget absorption, accountability, and the use of performance information in formulating future planning and budgeting. The studywas organized in Provincial Local Government which the performance title “A” namely Daerah Istimewa Jogjakarta, using all of the Regional Working Unit (SKPD) as a research object. The respondents of the study are SKPDs officials directly involved in the formulation of planning and budgeting, as well as reporting the performance accountability of SKPD. Out of the 150 questionnaires distributed, only 97 are filled in completely and testable. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that performance-based budgeting is positively associated with budget absorption and SKPD’s accountability. In addition, good accountability also makes the local government apparatus triggered to use accountability reports as a reference in formulating plan and budget for the next period. Keywords: Local government, performance-based budget, budget absorption, accountability, use of performance information
Co-Authors Haris Faulidi Asnawi Ihyaul Ulum Iwan Setiawan Made Aristia Prayudi Malinda Malik Mohamad Abdul Latif Rudy Suryanto