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Jurnal

PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS PUBLIK PADA INSTANSI PEMERINTAH (Studi Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Kendari)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2017)

DOI
10.33772/jak-uho.v5i1.2026
ISSN
2503-1635
Published
2017-03-06
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACThis research aimed to examine the effect of the application of performance-based budgeting to public accountability in government agencies. Primary data in this research were obtained from the perceptions of employees in Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Kota Kendari. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with 5-point Likert scale. The statistical method used to test the hypothesis is simple linear regression analysis by means of SPSS version 20.The results of this research indicate that the application of performance-based budgeting significant effect on public accountability in government agencies. This research shows the results of determination coefficient application performance-based budgeting to the public accountability of R2 = 0.343. The figure has meaning that the application of performance-based budgeting contribution towards public accountability was 34.3%, while the remaining 65.7% was obtained from the contribution of other factors. Keywords: Performance-Based Budgeting and Public Accountability.

Collaboration network of the authors

28 authors · 56 co-authorship links · 2 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Muslim Indonesia
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Muntu AbdullahAffiliation unknown3
Intihanah IntihanahAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Mahmuddin MahmuddinUniversitas Muslim Indonesia1
Arjal TandoUniversitas Muslim Indonesia1
Handrawan HandrawanUniversitas Halu Oleo1
Oheo K. HarisAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Eva HerikUniversitas Halu Oleo1
Nani Restati SiregarAffiliation unknown1
Irda Zulhijayanti SyahrirAffiliation unknown1
Mulyati AkibAffiliation unknown1
Sri Febriyanti ZakinahAffiliation unknown1
Ch. RimporokAffiliation unknown1
Andi Trisno MAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Muhammad RidwanAffiliation unknown1
Sri OktavianiAffiliation unknown1
Alfia AlfiaAffiliation unknown1
Rudin SubhanAffiliation unknown1
Nur Afni FaradhilaAffiliation unknown1
Suhartini SuhartiniAffiliation unknown1
La Ode AntoAffiliation unknown1
Andi ZulkifliAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS PUBLIK PADA INSTANSI PEMERINTAH  (Studi Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Kendari)</dc:title>
	<dc:creator>Safaruddin, Safaruddin</dc:creator>
	<dc:creator>Basri, Sutriana</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACThis research aimed to examine the effect of the application of performance-based budgeting to public accountability in government agencies. Primary data in this research were obtained from the perceptions of employees in Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Kota Kendari. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with 5-point Likert scale. The statistical method used to test the hypothesis is simple linear regression analysis by means of SPSS version 20.The results of this research indicate that the application of performance-based budgeting significant effect on public accountability in government agencies. This research shows the results of determination coefficient application  performance-based budgeting to the public accountability of R2 = 0.343. The figure has meaning that the application of performance-based budgeting contribution towards public accountability was 34.3%, while the remaining 65.7% was obtained from the contribution of other factors. Keywords: Performance-Based Budgeting and Public Accountability.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-03-06</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2026</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.2026</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 1 (2016)</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2026/1432</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>