DETERMINAN EFEKTIVITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN PENYERAPAN ANGGARAN DI PEMERINTAH DAERAH
Keywords:Understanding, Training, External Preasure, Performance-Based Budgeting Implementation, Budgeting Realization
This study aims to attempt influence of Understanding, Training, and External Pressure to the Effectiveness of Performance-Based Budgeting Implementation and Budget Realization in Province Government of Yogyakarta Special Rebion. Respondents representing the sample are head, secretary, expense treasurer, and head of planning subdepartment of agency at Local Government Unit (SKPD). Data was obtained by questioner dispersion technique to respondent. The collected quistioner was 113. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that education, understanding, training, and external pressure are the factors that have significant effect on the effectiveness of performance-based budgeting implementation. For budget realization, the understanding and effectiveness of performance-based budgeting implementation are two aspects that have significant effect.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).