Pengaruh Kejelasan Sasaran Anggaran Dan Desentralisasi Terhadap Kinerja Pemerintah Daerah (Studi Empiris pada SKPD Pemerintah Kota Padang)

Abstract

The purpose of this research is to test: 1) Effect of goal clarity of the budgets on local government performance 2) Effect of decentralization on local government performance.

This research is causative study. The population in this study is SKPD on Padang. The selection of the sample with total sampling method. The data used in this study is primary data. Data was collected by distributing questionnaires. The tecnik of analysis are using Statistical Package For Social Science (SPSS).

The findings in this study are: 1) the budget goal clarity significant positive effect on the performance of local government significance value 0.001 < 0.05 and t value <t table is 3,369 >1.656 (H1 be accepted). 2)  decentralization significant positive effect on the performance of local government where the significance value 0.003 < 0.05 and t value >t table is 3,419 >1.656 (H2 be accepted).

In this study suggested: 1) The need for a clear separation of duties of the implementation of the budget to avoid the dual role of each staff, so it can be reduced in the event of fraud task. 2) To further research in order to add other variables such as the quality of financial reporting transparency,public accountability or make variables as moderating variable and intervening variable in future studies.

Keywords: Budget, decentralization, performance, local government