DAMPAK PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP EFISIENSI KINERJA KEUANGAN PEMERINTAH DAERAH (Perbandingan Sumatera dan Jawa)

• Main Authors: , Urwatul Wutsqa, SE., , Prof. Dr. Slamet Sugiri, MBA
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/88467/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=50944
• Institution: Universitas Gadjah Mada

One purpose of the application of performance-based budgeting is to obtain maximum benefit from the use of limited resources. Thus, one measure of performance of a performance-based budgeting is the achievement of maximum efficiency level of output produced by a number of specified inputs. Application of performance-based budgeting is expected to reform the quality and budgetary decision-making process more rational in determining the allocation of economic resources so that the activities of government can be run more effectively and efficiently. Hence, the implementation of performance-based budgeting policy in local government finance will have a major impact on the efficiency of the financial performance of local governments concerned. This study aims to examine the effects of applying performance-based budgeting to the efficiency of local governments' financial performance, with the observation period from 2000-2004. Efficiency of financial performance measured by the method of Data Envelopment Analysis (DEA). DEA is an analysis of the relative efficiency and managerial performance of a particular institution in which the use of multiple inputs and multiple outputs. The populations in this study are all local governments on the island of Sumatra and Java. From the selection of the purposive sampling method obtained 94 local governments that meet established criteria. The data analysis using paired sample t-test and independent sample t-test. The results showed that statistically the application of performance-based budgeting has not provided a positive impact on the efficiency of the financial performance of local governments.