Pengaruh Pelaksanaan Penganggaran Berbasis Kinerja Terhadap Kinerja Instansi Pemerintah Daerah Pada Sekretariat DPRD Provinsi Jawa Barat

Filsy Auliya Nurazizah (Politeknik Negeri Bandung)
Vina Citra Mulyandani, SST., M.Ak (Program Studi D4 Akuntansi Manajemen Pemerintahan, Jurusan Akuntansi, Politeknik Negeri Bandung, Indonesia)

Indonesian Accounting Research Journal
Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)

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.