Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Pelaksanaan Anggaran pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Batang Hari

Abstract

With issues that have been formulated, then start the process of collecting, processing and analysis of data, aimed at the achievement of the goal of this research is (1) to analyze the condition of accountability, transparency and effectiveness of budget management on local work units at Batanghari Regency Government before and after the application of performance-based budgeting. (2) to analyze the influence of accountability and transparency on the effectiveness of budget management on local work units at Batanghari Regency. (3) to know the differences between the conditions and the influence of accountability, and transparency of budget management effectiveness both before and after the application of performance-based budgeting.Analytical tools used to achieve the first goal is the approach advocated by Husein Umar (2001), using the average value of the index is to determine the value of the class and to interpret fractions used numerical scale linearly. To achieve the second goals in this research is the influence of accountability and transparency as the independent variables on the effectiveness of budget management on local work units at Batanghari Regency Government, data analysis used is multiple regression (Danang Sunyoto 2012), this method uses computer through SPSS 17 for windows. The results of this research can be concluded that the conditions of accountability and transparency as devenden variables and then the effectiveness of budget management as dependent variable, better condition after the application of performance-based budgeting, as well as the influence of independent variables on the variable devenden, more powerful and positive after application of performance-based budgeting. And then through different test turned out good condition accountability, transparency and effectiveness of budget management on local work units at Batanghari Regency Government, has more value after application of performance-based budgeting compared with value before application of performance-based budgeting.