Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntanbilitas Publik pada Instansi Pemerintah

Studi Kasus Dinas Pekerjaan Umum Kota Sungai Penuh

Abstract

This study aims to determine the effect of the application of performance-based budgeting to the public Accountability of government agencies at the Department of Public Works cultivated fields river town full clan . Sampling technique using sample becomes saturated criteria are all employees of the public works in the field of coaching clan as well as all the activities in performance-based budgeting . Number of questionnaires distributed as many as 32 pieces and all can be processed using simple linear regression analysis , the determinant coefficient , and t test and using SPSS 22.0. The results showed that the application of performance-based budgeting and significant positive effect on public Accountability in government agencies .