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Pengaruh Anggaran Berbasis Kinerja Terhadap Value for Money (Studi pada Pemerintah Kabupaten Tojo Una-Una)
ABSTRACT
Nurul Muthia, Register Number C 301 09 144. “The effect of Implementation of Performance Based Budgeting on Value for Money ( Research in Tojo Una – Una Regency), under the supervisions of Moh. Iqbal as a supervisor and Mustamin as a co-supervisor.
This research aims to find out the effect of implementation of performance based budgeting on value for money (survey on SKPD at Tojo Una-una regency).
The populations of this research are 40 of SKPD at TojoUna-una Regency. The data collection used simple random sampling of 60 people. The data were collected using questionnaire, interview, and observation. The data analysis technique was multiple linear regression analysis.
The results of hypothesis test in this research showed that budget planning, budget implementation and accountability simultaneously give positive and sigificant on value for money. Partially, The budget planning gives positive and sigificant on value for money. The budget implementation gives positive and sigificant on value for money. The accountability also gives positive and significant onvalue for money.
Keywords : Budget Planning, Budget Implementation, Accountability and Value for Money.
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