Abstract
The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results showed that budget planning, implementation of budget accountability budgets, and simultaneous budget evaluations had a significant positive effect on the performance of government agencies in the Regional Work Unit of the Badung Regency.
 Keywords : Management; planning; implementation; reporting; accountability.
Highlights
PENDAHULUAN Reformasi pengelolaan keuangan negara di Indonesia terjadi karena sistem pengelolaan sebelumnya dianggap memiliki kelemahan dan kekurangan sehingga tidak mampu lagi mengikuti dinamika kenegaraan di Indonesia
The results showed that budget planning, implementation of budget accountability budgets, and simultaneous budget evaluations had a significant positive effect on the performance of government agencies in the Regional Work Unit of the Badung Regency
Journal Advances In Accounting Incorporating Advances In International Accounting, Vol 13(1) pp: 394-401
Summary
Kabupaten Badung tahun 2017 terdapat beberapan anggaran yang direncanakan tidak tercapai/terealisasi secara maksimal. Et al, (2016) melakukan penelitian dengan hasil penerapan anggaran berbasis kinerja berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah. Wibisono (2016) melakukan penelitian dengan hasil penelitian menunjukan anggaran berbasis kinerja diukur menggunakan tiga variabel adalah perencanaan anggaran, pertanggungjawaban anggaran, dan implementasi/pelaksanaan anggaran sama-sama berpengaruh positif terhadap akuntabilitas kinerja instansi pemerintah. Penelitian pendahulu yang dilakukan oleh Haspiarti (2012) mengungkapkan hasil penelitian bahwa perencanaan anggaran berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah. Penelitian lainnya yang dilakukan oleh Sembiring (2016) mengungkapkan bahwa pelaksanaan anggaran tidak berpengaruh secara signifikan terhadap akuntabilitas kinerja instansi pemerintah. Hasil pengujian reliabilitas instrumen pada penelitian ini menunjukkan variabel Perencanaan anggaran, implementasi anggaran, pertanggungjawaban anggaran, evaluasi kinerja dan akuntabilitas kinerja memiliki koefisien Cronbach’s Alpha lebih besar dari 0,60 sehingga seluruh pernyataan tersebut memenuhi syarat reliabilitas instrumen dan dapat dinyatakan reliabel.
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