Pengaruh Penerapan Anggaran Berbasis Kinerja Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kinerja SKPD Di Pemerintah Kabupaten Simalungun

Abstract

Research about the factors that affect the performance of work unit in local Government (SKPD) have been much undertaken, however research about affect performance budgeting to performance of SKPD in local government is not many. The objective of this research is to test empirically and analyse whether performance budgeting or information system of financial management have an effect on performance of SKPD in Government of Simalungun. The population of this research are all of work units (SKPD) in Government of Simalungun. The unit analysis are all of the chiefs of the work units. The data collecting is done with a questionnaire which delivered directly by the researcher. Before the hypothesis testing is done, the testing of quality data is undertaken firstly. The result of this research proves whether simultantly or partially that the performance budgeting and information system of financial management have an effect and significant on performance of SKPD in Government of Simalungun.