Pengaruh Karakteristik Tujuan Anggaran Terhadap Perilaku, Sikap Dan Kinerja Aparat Pemerintah Daerah (Studi Empiris Di Kabupaten Kampar)

Abstract

The purpose of this study was to test the effect of the characteristics  of the objectives of budget consists of budgetary participation, budget goal clarity, feedback budget, budget evaluation and budget goal difficulty on behavior, attitude and performance of government  officials. The population in this study were employees at the working unit (SKPD) in Kampar, which amounted to 102 respondents . Data collection was done by direct survey to respondents. Test of hypotheses  to be tested empiricaly by using multiple regression analysis. The results of the research hypothesis I showed that characteristics significantly influence the budget goals of behavior. The results of the study hypothesis II shows that the characteristics significantly influence the budgetary objectivs attitude. While the results of hypothesis III also show that the characteristics of the budget goals have a significant effect on performance. This shows that the attitudes, behavior and performance of officers of local government district of Kampar in participation in the budget, clarity of budget goals, feedback budget, budget evaluation and trouble purpose budget has followed the rules established, namely the participation of staff and the public in both formulating, implementing, and accountability budget.

keyword: budget destination characteristics, attitudes, behavior and performance