Abstract
This research was conducted to examine the effect of budget goal clarity, organization-al commitment, accounting control and adherence to laws on the perceptions of gov-ernment performance. The respondents consists of the structural positions in a region-al government such as the chair person of a body, an agency, a division, a subdivision, and the team of government performance report of Central Lombok Regency. It used a purposive sampling method to get the respondents. They were asked to respond a set of questions in a questionnaire. Of the 90 questionnaires distributed, only 78 question-naires were valid for analysis. The data were analyzed using multi-linear regression method with SPSS 18.0. The results show that budget goal clarity and organizational commitment have an effect on the perception of government performance. The ac-counting control and adherence to laws have no effect on the perceptions of govern-ment performance. It implies that is important to have observation of planning and budget execution as well as the local government commitment to make the financial transaction control and adherence of laws run effectively. The local government shall obey the existing laws in order to integrate the strategic plan system, governance accounting system, budgeting system and exchequer system into an integrated system by improving human resource and information technology.
Highlights
This research was conducted to examine the effect of budget goal clarity, organizational commitment, accounting control and adherence to laws on the perceptions of government performance
When compared with the Table of Score Category at each interval, it can be concluded that the average respondent answered "Very much: Understand/important/obvious/comprehend/appropria te" to Budget Goal Clarity, because the estimation interval results can be explained that the variable of budget goal clarity is located between 4.20 and 5.00
Organizational Commitment Based on Appendix 1.2, it can be seen that the average score for the variable of organizational commitment is 4.00
Summary
This research was conducted to examine the effect of budget goal clarity, organizational commitment, accounting control and adherence to laws on the perceptions of government performance. Penelitian ini dilakukan untuk menguji pengaruh kejelasan sasaran anggaran, komitmen organisasi, pengendalian akuntansi dan kepatuhan terhadap undang-undang terhadap persepsi kinerja pemerintah. Penelitian inia menggunakan metode purposive sampling untuk mendapatkan responden. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran dan komitmen organisasi berpengaruh pada persepsi kinerja pemerintah. Kontrol akuntansi dan kepatuhan terhadap hukum tidak berpengaruh pada persepsi kinerja pemerintah. Is originated from the issuance of Presidential Instruction No 7 of 1999 on Government Performance Accountability (better known in Indonesia as AKIP). The National Institute of Administration (LAN), followed up the Presidential Instruction by issuing the Decree of the Head of National Institute of Administration No 589/1X/6/Y/99 on the guidelines of the government performance accountability reporting. The highly integrated systems are expected to replace the Presidential Instruction No 7 of 1999 (Solikin 2006)
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