Open AccessPengaruh Budgetary Goal Characteristics Terhadap Sikap Aparat Dalam Menilai Kinerja Pemerintah Daerah; Studi pada Satuan Kerja Perangkat Daerah Kota PalangkaRaya
Author(s) -
Masiyah Kholmi,
Mia Milayanti
Publication year - 2012
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v2i1.723
Subject(s) - clarity , government (linguistics) , affect (linguistics) , business , computer science , psychology , philosophy , biochemistry , chemistry , linguistics , communication
The purpose of this study was to examine the effect of budgetary goal characteristisc (budget participation, clarity of purpose of the budget, budget evaluation, feedback, budgets, and budget difficulties) on the attitude of the authorities in assessing the performance of local government. This study found that budgetary participation, budget goal clarity, feedback, budgets, and the difficulty of achieving a budget do not affect the attitude of the authorities in assessing the performance of palangkaraya city government. While the evaluation of the budget affect the attitude of the authorities in assessing the performance of Palangkaraya city government. Characteristics of the budget goal is jointly weak influence on the attitude of the authorities in assessing the performance of Palangkaraya City government. Key words: budgetary goal characteristics, local government performance