Managament Insight: Jurnal Ilmiah Manajemen
Vol 12, No 2 (2017): Managament Insight: Jurnal Ilmiah Manajemen

PENGARUH KEJELASAN TUJUAN ANGGARAN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada Instansi Pemerintah Kota Bengkulu)

Melly Susanti (Universitas Bengkulu)
Husaini Husaini (Universitas Bengkulu)
Isma Coryanata (Universitas Bengkulu)



Article Info

Publish Date
28 Jun 2019

Abstract

This study aims to examine the influence of budget goal clarity and budget drafting participation on performance accountability of government institutions in Bengkulu city. This study is a descriptive research with purposive sampling technique. The subjects of this study were 136 officers of echelon III (Division Head/ Sub-division Head/ Secretary) and echelon IV (Chief Sub-division/ Chief Section) of civil servants in government institutions in Bengkulu city. Data analysis technique used in this study was multiple linear regression test. The results of this study showed that: (1) Budget goal clarity influences positively and significantly on performance accountability of government institutions in Bengkulu city. (2) Budget drafting participation influences positively and significantly on performance accountability of government institutions in Bengkulu city. These results indicate that the higher budget targe t clarity and participation in budget drafting, the higher performance accountability will be. Keywords: Budget Goal Clarity, Budget Drafting Participation, Performance Accountability.

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Journal Info

Abbrev

Insight

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Managament Insight: Jurnal Ilmiah Manajemen is an online journal that is published two times a year. It publishes research papers that give rigorous theoretical and practical insight of business and managament. Managament Insight aims to provide a forum for the dissemination of theory application ...