Implementasi Anggaran Berbasis Kinerja dan Akuntabilitas Sektor Publik Studi pada Pemerintah DIY
BINAWATI, ENITA (Adv.: Rusdi Akbar, M.Sc., Ph.D., CMA.), Rusdi Akbar, M.Sc., Ph.D., CMA.
Di Indonesia, pengimplementasian anggaran berbasis kinerja dalam mewujudkan akuntabilitas suatu daerah yang baik dipengaruhi oleh berbagai faktor. Dari survai penelitian yang dilakukan maka tujuan dari penelitian ini adalah (1) menguji secara empiris pengaruh gaya kepemimpinan, sumber daya, informasi dan orientasi tujuan terhadap implementasi anggaran berbasis kinerja, (2) menguji secara empiris implementasi anggaran berbasis kinerja terhadap akuntabilitas (keuangan dan kinerja), (3) menguji secara empiris pengaruh akuntabilitas keuangan terhadap akuntabilitas kinerja, dan (4) untuk menginterpretasikan dan menjelaskan hasil empiris dari penggunaan teori institutional (institutional theory) isomorfisme (mimetik, koersif dan normatif). Survai dilakukan kepada 202 pejabat daerah yang terlibat dalam penyusunan dan pengambilan keputusan anggaran yang terbagi dalam lima kabupaten/kota di wilayah Daerah Istimewa Yogyakarta. Penelitian ini menggunakan metoda campuran (mix method), yaitu menggabungkan unsur pendekatan kuantitatif dan kualitatif dengan strategi eksplanatoris sekuensial. Pengujian hipotesis dilakukan dengan menggunakan alat analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa (1) faktor sumber daya, informasi dan orientasi tujuan terbukti berpengaruh terhadap pengimplementasian anggaran berbasis kinerja, (2) pengimplementasian anggaran berbasis kinerja terbukti berpengaruh terhadap akuntabilitas keuangan dan akuntabilitas kinerja, (3) akuntabilitas keuangan juga terbukti berpengaruh terhadap akuntabilitas kinerja, dan (4) terdapat fenomena institutional isomorfisme normatif dan koersif di Satuan Kerja Perangkat Daerah (SKPD) DIY.
The implementation of performance-based budget in Indonesia to materialize the accountability of a local government was influenced by various factors: Based on the survey of the study the objectives its objectives were: (1) to empirically examine the impact of leadership style, resources, information and goal orientation on the implementation of performance-based budget, (2) to empirically examine the impact of the implementation of the performance-based budget on financial and performance accountabilities, (3) to empirically examine the impact of the financial accountability on the performance accountability, and (4) to interpret and to empirically describe mimetic, coercive and normative isomorphism using institutional theory. The survey was conducted to 202 local government officers involved in budgetary preparation and decision making, consisting of five districts/city in the Special Region of Yogyakarta. The study used mixed method, which combined qualitative and quantitative approaches and sequential explanatory strategy. The hypotheses were tested using partial least square (PLS) analysis. The results of the survey showed that (1) the factors of the resources, the information and the goal orientation were proven to have significant impact on the implementation of the performance-based budget, (2) the implementation of the performance-based budget was proven to have significant impact on the financial and performance accountabilities, (3) the financial accountability was also proven to have significant impact on the performance accountability, and (4) there was normative and coercive institutional isomorphism in Satuan Kerja Perangkat Daerah (SKPD), working units of local government apparatus, of the Special Region of Yogyakarta.
Kata Kunci : Implementasi Anggaran Berbasis Kinerja, Akuntabilitas Sektor Publik, Teori Institutional, Metoda campuran, the implementation of the performance-based budget, public sector accountability, institutional theory and mixed method.
