<![CDATA[AbstractThe objectives of this study are to: (1) describe budget planning, budget implementation, budget accountability, good governance and local government performance (2) test budget planning, budget implementation, budget accountability influence on good governance local government, budget planning, budget implementation and budget accountability affect the performance of local government, (4) implementation of good governance to local government performance (5) examine the indirect effect of budget planning, budget implementation, budget accountability and budget evaluation to local government kinreja through application good governance. This study was conducted on all officials of budget users, financial administration and treasurer of 123 people. The test results indicate that budget planning, budget implementation, budget accountability, good governance and local government performance, good governance implementation affect the performance of local government. The results of budget planning, budget implementation and budget accountability affect the performance of local government, budget planning indirectly affect the performance of local governments through the implementation of good governance, budget implementation indirectly affect the performance of local government through good governance and accountability budget indirectly affect the performance of local governments through the implementation of good governance.Keywords Budget Planning, Budget Implementation, Budget Accountability, Good Governance and Local Government PerformanceAbstrak: Tujuan penelitian ini adalah untuk: (1) mendeskripsikan perencanaan anggaran, pelaksanaan anggaran, pertanggungjawaban anggaran, good governancedan kinerja Pemerintah Daerah (2) menguji perencanaan anggaran, pelaksanaan anggaran, pertanggung-jawaban anggaran berpengaruh terhadap good governance Pemerintah Daerah, (3) menguji perencanaan anggaran, pelaksanaan anggaran dan pertanggung-jawaban anggaran berpengaruh terhadap kinerjaPemerintah Daerah, (4) pelaksanaan good governance terhadap kinerja Pemerintah Daerah (5) menguji pengaruh tidak langsung perencanaan anggaran, pelaksanaan anggaran, pertanggungjawaban anggaran dan evaluasi anggaran terhadap kinreja pemerintah daerah melalui penerapan good governance. Penelitian ini dilakukan terhadap semua pejabat pengguna anggaran, penatausahaan keuangan dan bendahara sebanyak 123 orang.Hasil pengujian menunjukkan bahwa perencanaan anggaran, pelaksanaan anggaran, pertanggungjawaban anggaran, good governancedan kinerja Pemerintah Daerah, pelaksanaan good governanceberpengaruh terhadap kinerja pemerintah daerah. Hasil perencanaan anggaran, pelaksanaan anggaran dan pertanggung-jawaban anggaran berpengaruh terhadap kinerjapemerintah daerah, perencanaan anggaran secara tidak langsung berpengaruh terhadap kinerja pemerintah daerah melalui pelaksanaan good governance, pelaksanaan anggaran secara tidak langsung berpengaruh terhadap kinerja pemerintah daerahmelalui good governance dan pertanggung-jawaban anggaran secara tidak langsung berpengaruh terhadap kinerja pemerintah daerahmelalui pelaksanaan good governance..Kata kunci : Perencanaan Anggaran, Pelaksanaan Anggaran, Pertanggungjawaban Anggaran, Good Governancedan Kinerja Pemerintah Daerah]]>
