Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Di Kabupaten Aceh Besar

Abstract

Budgetary participation, budget objective clarity, budget feedback, budget evaluation, and budget objective difficulty are budget goal characteristics that expected will influence performance in government officials in Aceh Besar district. Budgets are necessary in the management of resources to accomplish the expected performance. As for the purpose of this study was to determine the effect of budgetary participation, budget objective clarity, budget feedback, budget evaluation, and budget objective difficulty either simultaneously or partially on the performance of local government officials in Aceh Besar district. The population in this study is the local government officials in Aceh Besar district , amounting to 30 agencies namely 1 Regional Secretariat, 1 Inspectorate, Office 15, 8 Agency, and Office 5. While the sample in this study is the head / leader on education in each institution. The collection of data and information needed by research field (field research). Primary data were obtained directly from the subject of research in the form of respondent's perception by means of circulating a questionnaire in the form of questionnaires to 30 respondents.The results obtained in this study indicate that the value of βi ≠ 0 , thus the results of this calculation can be taken a decision that accept the alternative hypothesis and reject the null hypothesis, meaning that simultaneous variable budget goal characteristics budgetary participation (X1), budget goal clarity (X2), budget feedback (X3), budget evaluation (X4), and budget goal difficulty (X5) effect on the performance of local government officials in Aceh Besar district .