PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN BOGOR)

Abstract

Implementation of Performance-Based Budgeting by using four variables, namely budget
planning, budget execution, budget reporting/accountability, and performance evaluation must
be carried out properly. This performance-based budget system is implemented to improve the
accountability of government agencies' performance. This study aims to determine whether the
implementation of performance-based budgeting has an effect on the performance accountability
of Bogor Regency government agencies, the sample taken is 50 people from 10 Regional Work
Units (SKPD). This study uses multiple linear regression analysis. The results of this study indicate
that budget planning, budget execution, budget reporting/accountability, and performance
evaluation simultaneously affect the performance accountability of government agencies. The
results of the partial test show that budget reporting/accountability and performance evaluation
have an influence on the performance accountability of government agencies, while budget
planning and budget execution do not affect the performance accountability of government
agencies. Bogor.