Abstract
This study aims to prove the effect of the implications of Budgeting Participation, Clarity of Budget Objectives, Public Accountability on the Financial Performance of Local Government (Empirical Study in DKI Jakarta Province) The object of this research is 15 OPD (Regional Organization) with 62 questionnaires in the DKI Jakarta Provincial Government. The results of this study indicate that budgetary participation does not affect the performance of local government. This means that the increase or decrease in budget participation will not have a significant impact on the performance of local government. Clarity of Budget Objectives and Public Accountability affect the Financial Performance of the Local Government. This means that all budget goals that have been made will have an impact on increasing or decreasing performance. The clearer the clarity of the budget goals in the preparation of the budget, the higher the performance of local government and conversely. Seen from public accountability in the local government making information received by the public more balanced, which means that information asymmetry that occurs can be reduced. Keywords: Financial Performance of Local Government, Budget Participation, Clarity of Budget Objectives, and Public Accountability DOI : 10.7176/DCS/9-2-07
Highlights
Budget becomes very important instrument in conducting the effective short-term planning and controlling to an organization (Anthony and Govindarajan, 2001)
There is no unqualified opinion from the BPK which shows that the financial reporting of local governments is not fully justified by the BPK, due to a weak internal control system, regional wealth has not been well organized; The implementation of the procurement of goods and services is not in accordance with the applicable law; d) Presentation of financial statements not in accordance with Government Accounting Standards and Weaknesses in the financial reporting system
This indicates that the regression model can predict that the Effect of Budgetary Participation, Clarity of Budget Objectives, Public Accountability on the Performance of Local Government. This shows that budgetary participation does not have a significant positive effect on the performance of DKI Jakarta Provincial Government agencies. This means that the increase or decrease in budget participation will not have a significant impact on the performance of local government officials
Summary
Budget becomes very important instrument in conducting the effective short-term planning and controlling to an organization (Anthony and Govindarajan, 2001). Budget is needed in conducting planning and controlling in order to reach the goal of an organization, including government organizations or public sectors. There is no unqualified opinion from the BPK which shows that the financial reporting of local governments is not fully justified by the BPK, due to a weak internal control system, regional wealth has not been well organized; The implementation of the procurement of goods and services is not in accordance with the applicable law; d) Presentation of financial statements not in accordance with Government Accounting Standards and Weaknesses in the financial reporting system (www.bpk.go.id). Clarity of budget targets will help local government officials to achieve expected performance. In the context of local government, the clarity of budget targets is included in the Regional Strategic Plan and Regional Development Program. One of the causes of the ineffective and inefficient budget is due to the lack of clarity in the budget targets which have resulted in local government officials having difficulties in preparing budget targets
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