Pengaruh Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah pada Organisasi Perangkat Daerah Kota Surabaya (The Effect of Performance-Based Budgeting on Performance Accountability of Government Agencies in Surabaya City Regional Apparatus Organizations)

Sao, Titin Herningsi (2022) Pengaruh Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah pada Organisasi Perangkat Daerah Kota Surabaya (The Effect of Performance-Based Budgeting on Performance Accountability of Government Agencies in Surabaya City Regional Apparatus Organizations). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk bukti empiris apakah penerapan anggaran berbasis kinerja berpengaruh terhadap akuntabilitas kinerja instansi pemerintah kota surabaya, penelitian ini menggunakan empat variabel yaitu: perencanaan anggaran, pelaksanaan anggaran, pelaporan pertanggungjawaban anggaran dan evaluasi kinerja. Jenis penelitian ini adalah penelitian kuantitatif dalam bentuk penelitian survei. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) di kota Surabaya dengan metode purposive sampling dan sampel yang diambil adalah 63 orang dari 22 Organisasi Perangkat Daerah (OPD) yang terdiri dari Kepala Badan/Dinas/Instansi, Sekertaris/Kabid/Kabag, Kasubid/ Kasubbag/Kasubdis/Kasie dan Staf-sataf lainnya. Hasil penelitian ini menunjukkan variabel perencanaan anggaran dan pelaporan pertanggungjawaban anggaran tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah sedangkan peleksanaan anggaran dan evaluasi kinerja berpengaruh positif dan segnifikan terhadap akuntabilitas kinerja instansi pemerintah.

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