Pengaruh karakteristik tujuan penganggaran SKPD terhadap perilaku, kinerja, dan sikap aparat Pemerintah Daerah

WAHYUNI, Ulfia, Dr. Hardo Basuki, M.Soc.Sc

2008 | Tesis | S2 Ilmu Akuntansi

Penelitian ini bertujuan untuk menguji pengaruh karakteristik tujuan penganggaran SKPD (partisipasi, kejelasan tujuan, evaluasi, umpan balik, dan kesulitan tujuan) terhadap perilaku, kinerja, dan sikap aparat pada 165 kepala bidang, kepala subbidang, kepala bagian, kepala subbagian, dan kepala sie pada badan, dinas, dan kantor. Penelitian ini dilakukan di empat pemerintah kabupaten (Sleman, Bantul, Kulon Progo, and Gunung Kidul) dan satu pemerintah kotamadya di Propinsi Daerah Istimewa Yogyakarta. Pengumpulan data menggunakan metode survey, baik melalui jalur formal maupun informal. Untuk menguji hipotesis, digunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa karakteristik tujuan penganggaran SKPD secara bersama-sama berpengaruh terhadap perilaku, kinerja, dan sikap aparat pemerintah daerah. Dalam analisis parsial, partisipasi penganggaran, kejelasan, dan kesulitan tujuan anggaran berpengaruh positif terhadap perilaku, kinerja, dan sikap. Di lain pihak, pengaruh evaluasi dan umpan balik penganggaran hanya terbatas. Evaluasi penganggaran hanya berpengaruh positif terhadap kinerja, sedangkan umpan balik penganggaran hanya berpengaruh positif terhadap perilaku dan sikap.

This study examines some effects of local government agency (SKPD) budgetary goal characteristics (participation, goal clarity, evaluation, feedback, and goal difficulty) on behavior, performance, and attitude for 165 heads at field, subfield, division, subdivision, and sie level on department, body, and office of local government. This research was conducted in four regencies (Sleman, Bantul, Kulon Progo, and Gunung Kidul) and a municipality in Yogyakarta Province. The data collection utilizes survey method, both by formal and informal method. To test the hypotheses, researcher used analysis of multiple regression. The results show that local government agency budgetary goal characteristics simultaneously have effects on behavior, performance, and attitudes of local government apparatus. Using partial analysis, budgetary participation, budget goal clarity and budget goal difficulty have positive effects on behavior, performance, and attitude. Effects of budgetary evaluation and feedback, on the other hand, were found to be limited. Budgetary evaluation only had positive effect on performance, while budgetary feedback only had positive effect on behavior and attitude.

Kata Kunci : Anggaran Sektor Publik,SKPD,Kinerja Aparat,Budgetary goal characteristics, local government agency, behavior, performance, attitude, local government apparatus