Pengaruh Revisi Anggaran, Partisipasi Anggaran, Tingkat Kesulitan, Serta Evaluasi Dan Umpan Balik Terhadap Pencapaian Anggaran Yang Efektif (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Payakumbuh)

Abstract

This research examined the influence of : 1) revised budget on achievement of effective budgets, 2) participative budgeting on achievement of effective budgets, 3) level of difficulty on achievement of effective budgets, 4) evaluation and feedback on achievement of budget effective.

The population of this study is SKPD in Payakumbuh. Sample selection using total sampling method. This study used primary data. Data collection techniques was survey techniques by distributing questionnaires to the respective head of the program and staff of the program on SKPD. The method of statistical analysis was multiple regression.

The research provides empirical evidences :  1) revised budget influence achievement of effective budgets positivly, 2) participative budgeting influence achievement of effective budgets positively, 3) level of difficulty influence achievement of budget effective positively, 4) evaluation and feedback does not give any influence to the achievement of effective budgets.

This research suggested the next researchers who are interested in researching the same topic to explore another variables. The government of Payakumbuh city agencies should further enhance participation in budgeting so it would seem obvious targets will be achieved and that the achievement of budgetary difficulties can be resolved with a number of proposals and suggestions in the evaluation of the budget.

Key words:    revised budget, participative budgeting, level of difficulty, evaluation and feedback, achievement of effective budgets