ANALISIS PENGARUH PEMBERLAKUAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA SKPD PEMERINTAHAN KOTA MEDAN

Dewi, Annavi Sari (2012) ANALISIS PENGARUH PEMBERLAKUAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA SKPD PEMERINTAHAN KOTA MEDAN. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas pada penelitian ini adalah apakah pemberlakuan anggaran berbasis kinerja berpengaruh terhadap kinerja SKPD Pemerintahan Kota Medan. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh pemberlakuan anggaran berbasis kinerja terhadap kinerja SKPD Pemerintahan Kota Medan.Populasi dalam penelitian adalah Satuan Kerja Perangkat Daerah (SKPD) Dinas yang ada di pemerintahan Kota Medan. Sampel dalam penelitian ini adalah dua belas Satuan Kerja Perangkat Daerah (SKPD) Dinas pemerintahan Kota Medan yang telah memenuhi kriteria sampel. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari hasil kuisioner. Metode analisis data yang digunakan adalah analisis regresi linier sederhana dengan SPSS 16.0 Hasil penelitian menunjukkan bahwa variabel pemberlakuan anggaran berbasis kinerja tidak memiliki pengaruh signifikan terhadap kinerja SKPD Pemerintahan Kota Medan. Hal ini dapat dilihat dari nilai signifikansi (0,165 > 0,05) dan nilai thitung (-1,424) < ttabel (2,042)Kesimpulan penelitian ini adalah tidak ada pengaruh yang signifikan antara pemberlakuan anggaran berbasis kinerja terhadap kinerja SKPD Pemerintahan Kota Medan. Hasil koefisien determinasi (R2) diketahui bahwa pemberlakuan anggaran berbasis kinerja memberikan pengaruh terhadap kinerja SKPD Pemerintahan Kota Medan sebesar 6,3%

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSitumeang, Chandra198007012006041002
Call Number: 658 Dew a
Keywords: Pemberlakuan Anggaran Berbasis Kinerja; Kinerja SKPD; Pemerintahan Kota Medan
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5546 Office management
H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Elsya Fitri Utami
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/12827

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