PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DI KOTA PALEMBANG

Abstract

This research has goal to measure and test in empirical to the characteristic influence of budget goal (budget participation, clarity of budget goal, budget feedback, budget evaluation and difficulty of budget goal) to the performance with the hypothesis of budget participation, clarity of budget goal, budget feedback, budget evaluation and difficulty of budget goal have a influence to the performance. This research conducted at 17 offices and 5 bodies in Palembang city with amount of responders are 110, from that amount there are 84 declared complete for analysis. The sample determining use proportionate stratified random sampling and data analysis use linear regression parameter statistics by using SPPS versi 12. This research prove that according to simultaneous characteristic of budget goal which cover the budget participation, clarity of budget goal, budget feedback, budget evaluation and difficulty of budget goal have influence to the performance. In partial known that budget participation, clarity of budget goal and budget feedback not significant to the performance. The budget evaluation have a positive influence significant to the performance. While the difficulty of budget goal have a negative influence significant to the performance. The characteristic influence of budget goal to the performance proven weak, where value R² only amount to 22,9% while the left 77,1% influenced by the other factor, out of the research model as culture organization, commitment of organization and the mnagement’s commitment.