This study is aimes to analyze the gaps of the realization budgeting and the effect to Governmentâs Performance on the Directorate General Of Child and Maternal Health and Nutrition at Ministry of Health Republic of Indonesia. As the population and sample which as six Directorate at Directorate General Of Child and Maternal Health and Nutrition during the study period from 2012 â 2014. Anlaysis Data Method is using multiple linear regression analysis. Hypothesis test results can be concluded that the gap realization of salary expenditure, good expenditure and capital expenditure partially positive and significant impact on the efficiency of the performance on Directorate General Of Child and Maternal Health and Nutrition. But the gap of realization budgeting of salary expenditure, good expenditure and capital expenditure partially no significant effect on the effectiveness of the performance of Directorate General Of Child and Maternal Health and Nutrition at Ministry of Health Republic of Indonesia
Tujuan penelitian untuk menganalisis kesenjangan realisasi anggaran dan dampaknya pada kinerja pemerintah pada Direktorat Jenderal Bina Gizi dan Kesehatan Ibu dan Anak Kementerian Kesehatan RI. Sebagai populasi dan sampel yaitu enam direktorat di Direktorat Jenderal Bina Gizi dan Kesehatan Ibu dan Anak Kementerian Kesehatan RI selama periode penelitian tahun 2012-2014. Metode analisis data menggunakan analisis regresi linier berganda. Hasil uji hipotesis dapat disimpulkan bahwa kesenjangan realisasi anggaran belanja pegawai, belanja barang dan belanja modal secara parsial berpengaruh positif dan signifikan terhadap efisiensi kinerja Direktorat Jenderal Bina Gizi dan Kesehatan Ibu dan Anak Kementerian Kesehatan RI. Namun kesenjangan realisasi anggaran belanja pegawai, belanja barang dan belanja modal secara parsial tidak berpengaruh signifikan terhadap efektifitas kinerja Direktorat Jenderal Bina Gizi dan Kesehatan Ibu dan Anak Kementerian Kesehatan RI.
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