PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA PEMERINTAH DAERAH DAN AKUNTABILITAS PUBLIK (Studi di Pemerintah Kabupaten Magelang)
This research aimed to examine the influance of local financial management information system and implementation of performance-based budgeting toward performance of local government and public accountability. The mainspring of this research is motivated by empirical stud...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/131195/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71646 |
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| Summary: | This research aimed to examine the influance of local financial management
information system and implementation of performance-based budgeting toward
performance of local government and public accountability. The mainspring of
this research is motivated by empirical studies on the performance of local
government and public accountability are still diverse and growing importance of
local government performance assessment and public accountability as a form of
accountability to the central government and the society. The research sample
consisted of 104 SKPD employees in Magelang regency. This research provides
evidence that the area of local financial management information system has an
influence on the performance of local government but has no effect on public
accountability, while the implementation of performance-based budgeting has a
good effect on the performance of local government and public accountability.
Moreover the good performance of local government can increase the value of
public accountability. |
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