Pratiwie, Winda (2016) Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan, dan Transparansi Terhadap Akuntabilitas Kinerja Instansi Pemerintahan (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Cilegon). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to give empirical evidence of the application performance-based budgeting affect to performance accountability of public institution cilegon city, to see the effect of the application of performance- -based based budgeting to performance accountability of public institution cilegon citiy using four variables namely, budget goal clarity (X1), control accounting(X2), reporting systems (X3), and transparency (X4). In this study, the samples taken were 88 people from 44 work units (SKPD) consisting of the Local Government Budget Team (TAPD) involved in the preparation of the City budget Cilegon. Data collected through direct observation and surveys obtained by the division of questionnaires to the respondents. Multiple linear regression formula is used in this study with software SPSS 20.0. The results showed that the budget planning and reporting / accountability of the budget has positive and significant impact to performance accountability of public institution, budget implementation and performance evaluation of a positive and no significant impact to performance accountability of public institution. It is shown from the test results that showed multiple linear regression Y = 7.904 + 0.223 X1 + 0.222 X2 + 1.433 X3 + 0.227 X4. Based on the conclusions of this study the application of performancebudgeting positive effect to performance accountability of public institution.

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