PENGARUH PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIVITAS PENGENDALIAN PADA PEMERINTAH KABUPATEN JEMBER

Abstract

Performance-based budgeting is more based on attainment outcome, so that very majoring of concept of “value for money” (efficient, effective, and economic). This matter is very related to the controling activity (finance and performance controling). This research is to know the influence performance-based budgeting to efectiveness of finance and performance controling at the Jember Regency Governmental. This is research conduted by manajerial lader of Jember Regency Governmental on official, corporation, and office. This research is done by purposive sampling technique with survey method. This research use obtained primary data directly through kuesioner. This research there are 3 (three) variable, that is performance-based budgeting as independent variable and efectiveness of finance and performance controling as dependent variable. This research use classic assumption tast that is test of normalitas model and heteroskidastisitas. Hypothesis examination is done by using simple linear regression analysis. This result indicate that the performance-based budgeting has an effect on positive by significant to efectiveness of finance controling and performance controling.