Jurnal Bina Bangsa Ekonomika
Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)

PENGARUH ANGGARAN BERBASIS KINERJA DAN KESULITAN MENENTUKAN UKURAN KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH

Shella Gilby Sapulette (Universitas Pattimura)
Theresia Febiengry Sitanala (Universitas Pattimura)

Article Info

Publish Date
30 Aug 2023

Abstract

This study aims to empirically examine the effect of performance-based budgeting and the difficulty of determining performance measures on performance accountability using a quantitative approach and tested with SPSS 24. This research was conducted on OPD of Ambon City government with a research sample of 69 employees. The sampling technique uses purposive sampling. The test results show that performance-based budgeting has a positive and significant effect on local government performance accountability, while difficulty determining performance measures does not affect local government performance accountability

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Journal Info
Jurnal Bina Bangsa Ekonomika
Website

Abbrev

jbbe

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Bina Bangsa Ekonomika (JBBE) teregistrasi dengan nomor p-ISSN: 2087-040X dan e-ISSN: 2721-7213. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang-bidang Ekonomi, Manajemen, dan Akuntansi yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) ...