PENGARUH GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA PADA DINAS PENDAPATAN DAERAH KABUPATEN BULELENG - ., Kadek Marlina Nalarreason; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2014)
Pelaksanaan anggaran berbasis kinerja di organisasi publik semakin urgen, dan strategis terutama dengan meningkatnya tuntutan masyarakat terhadap pelayanan publik yang ekonomis, efisien, transparan, dan akuntabel. Angaran berbasis kinerja dipengaruhi oleh good governance, dan kompetensi sumber daya manusia. Penelitian ini bertujuan untuk mengetahui pengaruh good governance, dan kompetensi sumber daya manusia terhadap implementasi angaran berbasis kinerja. Populasi dalam penelitian ini adalah seluruh aparatur Dinas Pendapatan Daerah Kabupaten Buleleng yang berjumlah 81 orang dan sekaligus digunakan sebagai sampel. Metode pengumpulan data dilakukan dengan survei kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 12. Hasil penelitian menunjukkan bahwa (1) good governance berpengaruh signifikan terhadap implementasi anggaran berbasis kinerja, (2) kompetensi sumber daya manusia berpengaruh signifikan terhadap implementasi anggaran berbasis kinerja, (3) good governance, dan kompetensi sumber daya manusia secara simultan berpengaruh signifikan terhadap implementasi anggaran berbasis kinerja. Kata Kunci : Good Governance, Kompetensi, Anggaran Berbasis Kinerja The implementation of the performance-based budget at the public organization was getting urgent and strategic as more and more people were demanding that the services provided to the public should be economic, efficient, transparent, and accountable. This present study was aimed at identifying the impact of good governance and competency of human resources on the implementation of the performance-based budget. The population of the present study included all the apparatus of the Department of Regional Earning Affairs, totaling 81; they were all used as the sample. The data were collected using questionnaire. The data were analyzed using multiple linear regression analysis supported with SPSS program version 12. The result of the study showed that (1) good governance significantly contributed to the implementation of the performance-based budget, (2) the competency of human resources significantly contributed to the implementation of the performance-based budget, (3) good governance and the competency of human resources simultaneously affected the implementation of the performance-based budget significantly. keyword : Good Governance, Competency, Performance-based Budget