Writer / NIM
RENI OKTAVIANI DIDIPU / 921412197
Study Program
S1 - AKUNTANSI
Advisor 1 / NIDN
HARTATI TULI, SE.Ak,M.Si / 0022127202
Advisor 2 / NIDN
SITI PRATIWI HUSAIN, SE, M.Si / 0009038601
Abstract
ABSTRAK
RENI OKTAVIANI DIDIPU. 921412197. 2017. Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Kinerja Aparatur Pemerintah Daerah Gorontalo. Program Studi Strata 1 (S1) Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Gorontalo. Di bawah bimbingan Ibu Hartati Tuli, SE.Ak, M.Si selaku Pembimbing I dan Ibu Siti Pratiwi Husain, SE, M.Si selaku Pembimbing II.
Penelitian ini bertujuan untuk menguji Pengaruh Anggaran Berbasis Kinerja terhadap Kinerja Aparatur. Data dalam penelitian ini merupakan data primer yang dikumpulkan melalui penyebaran kuesioner. Sampel yang digunkan dalam penelitian ini menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 65 Responden. Analisis dalam penelitian ini menggunakan analisis regresi linear sederhana. Data dianalisis menggunakan bantuan program SPSS versi 16 for windows.
Hasil penelitian ini menunjukkan bahwa penerapan anggaran berbasis kinerja berpengaruh signifikan terhadap kinerja aparatur pemerintah daerah Kota Gorontalo.
Kata kunci: Anggaran Berbasis Kinerja, Kinerja Aparatur
ABSTRACT
RENI OKTAVIANI DIDIPU. 921412197. 2017. The Influence of Performance Based Budget Application toward Apparatus Performance at Regional Office Of Gorontali City. Bachelor Study Program of Accounting. Accounting Department. Faculty of Economic. State University of Gorontalo. Principal supervisior is Hartati Tuli, SE.Ak, M.Si and Co suoervisor is Siti Pratiwi, SE, M.Si.
The aims of this research is to examine the influence of Performance Based Budget Application toward Apparatur Performance. Data of research are primary dta which are collectred by distributing questionnaire. Sampling is completed by applying purposive sampling technique and obtains 65 respondent. Analysis of data used SPSS program version 16 for windows.
Finding reveals that the application of performance based budget has significantly influenced government apparaturs performance at Regional Office of Gorontalo City.
Keywords: Performance Based Budget, Performance of Apparatus
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