PENGARUH DESENTRALISASI FISKAL, AKUNTABILITAS KEUANGAN, BUDAYA ORGANISASI DAN PARTISIPASI ANGGARAN TERHADAP KINERJA INSTANSI PEMERINTAHAN DAERAH (STUDI EMPIRIS PADA DINAS KESEHATAN KABUPATEN BULELENG) - ., Ni Luh Putu Asri Damayanti; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Anantawikrama Tungga Atmadja,SE,Ak.,M. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2015)
Penelitian ini bertujuan untuk mengetahui pengaruh desentralisasi fiskal, akuntabilitas keuangan, budaya organisasi dan partisipasi anggaran terhadap kinerja instansi pemerintah daerah baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan penelitian kuantitatif. Penelitian ini menggunakan data primer melalui kuesioner. Populasi dalam penelitian ini adalah pegawai Dinas Kesehatan Kabupaten Buleleng. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah responden adalah 30 orang. Metode analisis data yang digunakan adalah metode analisis regresi berganda yang diolah menggunakan program SPSS 19,0 for Windows. Hasil penelitian menunjukkan bahwa secara parsial desentralisasi fiskal, akuntabilitas keuangan dan budaya organisasi tidak berpengaruh terhadap kinerja instansi pemerintah daerah. Namun, partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja instansi pemerintah daerah. Secara simultan desentralisasi fiskal, akuntabilitas keuangan, budaya organisasi dan partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja instansi pemerintah daerah di Dinas Kesehatan Kabupaten Buleleng.Kata Kunci : desentralisasi, akuntabilitas, budaya, partisipasi, kinerja The study aimed at finding out the effect of fiscal decentralization, financial accountability, organization culture, and budgeting participation on the local government office?s performances both partially as well as simultaneously. It was a quantitative type of study, by utilizing a primary data collected by using questionnaires. The population of the study were the staffs working under the Health Office in Buleleng Regency. There were totally about 30 respondents selected as the sample of the study, which were determined by using purposive sampling technique. The data were analyzed by using multiple linear regression method supported by SPPS 19.0 for Windows. The results of the study indicated that partially there was no significant effect of fiscal decentralization, financial accountability, organization culture on the local government office?s performances; however, budgeting participation had a positive and significant effect on the local government office?s performances. Simultaneously, decentralization, financial accountability, organization culture and budgeting participation had a positive and significant effect on the local government office?s performances at the Health Office in Buleleng Regency.keyword : decentralization, accountability, culture, participation, performance