PENGARUH EVALUASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA PENGELOLAAN KEUANGAN DAERAH PADA SATUAN KERJA PERANGKAT ACEH DI PEMERINTAH ACEH

Abd. Abd. Aziz, Akmal Riza, Anwar Anwar

Abstrak


The purposes of this research were to determine the effect of the evaluation of budgeting
and budget goal clarity on management performance financial of regions both simultaneously and
partially. Population studies were conducted in 48 SKPA using purposive sampling technique
amounted to 144 (respondents) who are officers working within the Aceh Government. The analytical
method used is multiple linear regression with hypothesis testing. The results showed that, the budget
evaluation and budget goal clarity either simultaneously or partially significant effect on management
performance financial of regions.

Keywords: Budget evaluation, budget goal clarity, management performance financial of regions


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DOI: http://dx.doi.org/10.30811/.v16i2.269

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