<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui: (1) Pengaruh partisipasi penyusunan anggaran terhadap kinerja pemerintah daerah, (2) Pengaruh kualitas sumber daya manusia terhadap kinerja pemerintah daerah, (3) Pengaruh penerapan sistem informasi akuntansi terhadap kinerja pemerintah daerah, dan (4) Pengaruh partisipasi penyusunan anggaran, kualitas sumber daya manusia, dan penerapan sistem informasi akuntansi terhadap kinerja pemerintah daerah. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah Kabupaten Jembrana. Penelitian menggunakan pendekatan kuantitatif, karena data yang digunakan berbentuk angka-angka. Penentuan sampel menggunakan metode purposive sampling. Responden berjumlah 76 orang. Pengujian yang digunakan adalah analisis regresi linier berganda dengan bantuan SPSS 19.0 for Windows. Hasil penelitian menunjukan bahwa secara parsial variabel partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah, kualitas sumber daya manusia berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah, penerapan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Secara simultan partisipasi penyusunan anggaran, kualitas sumber daya manusia, dan penerapan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Kata Kunci : Kinerja Pemerintah Daerah, Kualitas Sumber Daya Manusia, Partisipasi Penyusunan anggaran, Penerapan Sistem Informasi Akuntansi. The study aimed at finding out the effect of: (1) budgeting participation on the local government performances, (2) human resources quality on the local government performances, (3) the implementation of accounting information system on the local government performances, and (4) budgeting participation, human resources quality, and the implementation of accounting information system on the local government performances. The study was conducted at the Local Government working unti devices in Jembrana, made based on a quantitative, since the data obtained were in a form of figures. The samples were selected based on a purposive sampling technique by involving 76 respondents. The analysis was made by utilizing multiple linear regression supported by SPSS version 19.00 for windows. The results indicated that budgeting participation had a positive and significant effect on the local government performances, human resources quality had a positive and significant effect on the local government performances, and the implementation of accounting information system had a positive and significant effect on the local government performances, and budgeting participation, human resources quality, and the implementation of accounting information system had a simultaneous positive and significant effect on the local government performances. keyword : Local Government Performance, Quality of Human Resources, Budgeting Participation, Implementation of Accounting Information Systems.]]>
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