PENGAANGGARAN BERBASIS KINERJA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTANBILITAS KINERJA PEMERINTAH DAERAH

ABSTRACT
This study aims to see the effect of performance-based budgeting and clarity of budget
targets on the local government performance accountability system, the internal control
system as an intervention variable. The dependent variable used in this study is the
Local Government Performance Accountability System. Meanwhile, the independent
variables are Performance-Based Budgeting and Clarity of Budget Targets. The
Intervening variable used is the Internal Control System. The population in this study
are all employees who contribute to financial management and budgeting, which may
have been 90 people in the Regional Financial and Revenue Management Agency
(BPKPD). The sample in this study using convenience sampling. The analysis used in
this study is to use path analysis. Based on the research results it can be said that: (1)
there is a positive and significant effect of performance budgeting on performance
accountability; (2) there is a positive and significant effect of clarity of budget targets
on performance accountability.
Keywords: Performance-Based Budgeting, Clarity of Budget Objectives, Performance
Accountability