ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN
Daftar Isi:
- This study aims to determine the factors that influence the implementation of performance-based budgets in the revenue service of the province of South Sumatra. The variables that are the focus of this research consist of an understanding of performance-based-budget, consistency of performance-based budgeting, evaluation of policies. This study used questionnaire instrument as many as 60 respondents. As for the method of data analysis and hypothesis test the authors use SPSS program version 16. From the results of this study can be seen that the understanding of performance-based-budget, consistency of performance-based budgeting, evaluation of policies significantly and positively affect the performance based budgeting