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This Author published in this journals
All Journal Indonesian Accounting Research Journal
Filsy Auliya Nurazizah
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pelaksanaan Penganggaran Berbasis Kinerja Terhadap Kinerja Instansi Pemerintah Daerah Pada Sekretariat DPRD Provinsi Jawa Barat Filsy Auliya Nurazizah; Vina Citra Mulyandani, SST., M.Ak
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.6992

Abstract

This study aims to analyze the effect of performance-based budgeting implementation on the performance of local government agencies, specifically at the Secretariat of the Regional House of Representatives (DPRD) of West Java Province. The research employs a quantitative method with an explanatory approach. Primary data were obtained through questionnaires completed by respondents. Data analysis was conducted using non-parametric statistical methods, data quality tests, classical assumption tests, and hypothesis testing, including simple regression analysis, t-test, and the coefficient of determination. The results indicate that the implementation of performance-based budgeting has a positive and significant effect on the performance of government agencies. In other words, the better the quality of performance-based budgeting implementation, the better the performance of the government agencies.
Co-Authors Vina Citra Mulyandani, SST., M.Ak