Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmedia (rdamedia) ; computer (rdamedia) |
| Carrier Type | volume (rdacarrier) |
| Physical Description | xvi, 141 pages : illustration ; 28 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| T33778 | 15-19-860147314 | TERSEDIA |
| No review available for this collection: 20329858 |
Abstract
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor rasional yaitu sumber daya, akses informasi, orientasi tujuan dan pengukuran kinerja terhadap efektivitas implementasi penganggaran berbasis kinerja serta pengaruhnya terhadap efektivitas pengendalian yang meliputi pengendalian keuangan dan pengendalian kineja. Sampel penelitian adalah Kuasa Pengguna Anggaran dan Pejabat Pembuat Komitmen pada Satuan Kerja/Instansi Kementerian Keuangan di DKI Jakarta. Pengujian dilakukan dengan Analisis Faktor Konfirmatori dan Analisis Jalur dengan menggunakan software AMOS. Hasil analisis menunjukkan variable sumber daya, orientasi tujuan dan pengukuran kinerja berpengaruh positif secara signifikan terhadap efektivitas implementasi penganggaran berbasis kinerja, demikian pula penganggaran berbasis kinerja berpengaruh positif dan signifikan terhadap efektivitas pengendalian keuangan dan efektivitas pengendalian kinerja.
ABSTRACT
The objectives of this research to examine the influence of the rational factors of resources, access to information, goal orientation and performance measurement toward the effectiveness of implementation of Performance-Based Budgeting (PBB) and its influence on the effectiveness of controls covering financial control and performance control. The research sample is Authorized Budget and Committing Officer at Unit/Agency Ministry of Finance in Jakarta. Testing conducted by Confirmatory Factor Analysis and Path Analysis using AMOS software. The analysis showed variables resources, orientation of goals and performance measurement are significantly positive effect on the effectiveness of the implementation of performance-based budgeting, as well as performance-based budgeting has positive and significant impact on the effectiveness of financial control and performance control effectiveness.
Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor rasional yaitu sumber daya, akses informasi, orientasi tujuan dan pengukuran kinerja terhadap efektivitas implementasi penganggaran berbasis kinerja serta pengaruhnya terhadap efektivitas pengendalian yang meliputi pengendalian keuangan dan pengendalian kineja. Sampel penelitian adalah Kuasa Pengguna Anggaran dan Pejabat Pembuat Komitmen pada Satuan Kerja/Instansi Kementerian Keuangan di DKI Jakarta. Pengujian dilakukan dengan Analisis Faktor Konfirmatori dan Analisis Jalur dengan menggunakan software AMOS. Hasil analisis menunjukkan variable sumber daya, orientasi tujuan dan pengukuran kinerja berpengaruh positif secara signifikan terhadap efektivitas implementasi penganggaran berbasis kinerja, demikian pula penganggaran berbasis kinerja berpengaruh positif dan signifikan terhadap efektivitas pengendalian keuangan dan efektivitas pengendalian kinerja.
ABSTRACT
The objectives of this research to examine the influence of the rational factors of resources, access to information, goal orientation and performance measurement toward the effectiveness of implementation of Performance-Based Budgeting (PBB) and its influence on the effectiveness of controls covering financial control and performance control. The research sample is Authorized Budget and Committing Officer at Unit/Agency Ministry of Finance in Jakarta. Testing conducted by Confirmatory Factor Analysis and Path Analysis using AMOS software. The analysis showed variables resources, orientation of goals and performance measurement are significantly positive effect on the effectiveness of the implementation of performance-based budgeting, as well as performance-based budgeting has positive and significant impact on the effectiveness of financial control and performance control effectiveness.