PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Kasus pada Dinas Kehutanan UPT KPH Bali Tengah Kota Singaraja)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan anggaran berbasis kinerja terhadap akuntabilitas kinerja instansi pemerintah pada Dinas Kehutanan UPT KPH Bali Tengah. Teknik penentuan sampel menggunakan purposive sampling yang menjadi kriterianya adalah pegawai yang memiliki masa kerja minimal satu tahun, serta yang semua melakukan aktivitas dalam anggaran berbasis kinerja dan akuntabilitas kinerja. Jumlah kuesioner yang disebar sebanyak 47 buah, dari kuesioner yang disebar 13 kuesioner gugur dan 34 kuesioner dapat diolah. Sebelum menggunakan analisis regresi linier sederhana, terlebih dahulu melakukan uji kualitas data (uji validitas dan uji reliabilitas) dan uji asumsi klasik (uji normalitas dan uji heteroskedastisitas) dengan program SPSS 19,0. Hasil penelitian memperlihatkan bahwa penerapan anggaran berbasis kinerja berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah.
Kata Kunci : akuntabilitas kinerja, anggaran berbasis kinerja, Dinas Kehutanan.

This present study was intended to identify the impact of the implementation of the performance-based budget on the accountability of performance of the government institution at the Department of Forestry, UPT KPH Central Bali. The sample was determined using the purposive sampling technique. The criteria of the sample were that the staff used as the sample had been working for at least one year, all the people who did the estimate of performance-based budget and accountability of performance. The number of questionnaire distributed totaled 47; however, 13 were invalid, meaning that 34 could be processed. Before the simple linear regression analysis was used, the quality of the data was tested using validity test and reliability test. In addition, the classic assumption of the data was also tested using normality test and heteroskedastisity test supported with SPSS 19.0 program. The result of the study showed that the implementation of the performance-based budget positively and significantly contributed to the accountability of performance of the government institution.
keyword : accountability of performance, performance-based budget, Department of Forestry