Pengaruh Partisipasi Penyusunan Anggaran dan Kejelasan Sasaran Anggaran Terhadap Kinerja Aperatur Perangkat Daerah di Pemerintah Aceh

Abstract

The purpose of this study to examine the effect of budgetary participation and budget goal clarity on the performance of the local officials in the Government of Aceh. The population is the entire apparatus is in working units (SKPD) which includes offices, offices and agencies. In Aceh Government SKPD SKPD Overall there are 33 ± 7675 the work force. While the study sample was head SKPD, SKPD secretary, and chief totaling 3 people at each agency, department and office in the Government of Aceh. So the number of respondents in this sample as many as 99 people. This research is a census, and data collection is done directly by using a questionnaire containing 18 statements. While the analysis tool used is multiple regression with SPSS. The results indicate that separate budgetary participation affects the performance of local officials, while the clarity of the budget target does not affect the performance of the local officials in the Government of Aceh. Keywords: