PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP SIKAP APARAT DALAM MENILAI KINERJA PEMERINTAH DAERAH KOTA PAYAKUMBUH

Abstract

The purpose of this study was to examine the effect of budgetary Goal Characteristics (budgetary participation, clarity of purpose budget, budget evaluation, feedback budget and budgetary purposes difficulty) to assess the attitudes of officials in local government performance Payakumbuh. The sample used in this study as many as 60 respondents from 30 work units (SKPD). The analytical tool used is multiple linear regression analysis.

The results showed that the partial budget goal clarity only significant effect on the attitudes of officials in assessing the performance of local governments Payakumbuh, while the budget participation, budget evaluation, feedback budget and budgetary goal difficulty did not significantly influence the attitude of officials in assessing the performance of local Payakumbuh City governments.

Keywords: Attitudes, Participation Budget, Clarity of Purpose Budget, Budget Evaluation,  Feedback Budget,  Budget Goals Difficulty