Good Governance, Performance Based Budgeting and SKPD Budget Quality SKPD (The Case of A Structural Model Approach)

https://doi.org/10.22146/jkap.23080

Devie Octariani(1*), Akram Akram(2), Animah Animah(3)

(1) Local Government of Sumbawa District
(2) Faculty of Economic and Business, Universitas Mataram
(3) Faculty of Economic and Business, Universitas Mataram
(*) Corresponding Author

Abstract


The aims of this study are to examine and analyze the influence of implementing good governance and performance based budgeting on the quality of budgets of local government offices (SKPD). This research used analytical techniques that included  Partial Least Square (smartPLS) 3.0, while goal setting theory was used in o explaining  the phenomenon of budget qualities.  The population of the study was all  SKPDs in  Sumbawa Regency.  Meanwhile, 94 respondents, who were selected using purposive sampling method served as respondents. The inclusion of SKPD was conditional on it having been examined for compliance with service quality considerations by   Ombudsman in 2015.   Data was collected using the questionnaire technique. The results of this study showed that the implementation of good governance and performance based budgeting through  district contributes to improvement in budget quality. The implications of this study is that local governments should implement principles of good governance and performance based budgeting they aim to improve the quality of public services they deliver.

 


Keywords


budget qualities; good governance; performance based budgeting

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DOI: https://doi.org/10.22146/jkap.23080

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