PENGARUH PENGANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA

Abstract

Performance-based budgeting is more on attainment outcomes, so that very majoring of concept of “value for money” (efficient, effective, and economic). This matter is very related to the accountability performance at the Situbondo Regency Government. This is research conducted by manajerial leader of situbondo Regency government 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 2 (two) variabel, that is performance-based budgeting as independent variabel and accountablity performance as dependent variabel. This research use uji kualitas data that is test of validity and reliability. Hypothesis examination is done by using simple linear regression analysis. This result indicate that the performancebased budgeting has an effect on positive by significant to accountability performance.