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Scirj Volume III, Issue X, October 2015 Edition
ISSN: 2201-2796

The Effect of Budgetary Participation, Budget Goal Clarity, Decentralized Structure, and Public Accountability on the Performance of Regional Work Units (SKPD) at Gowa District, Sulawesi Selatan

Darman, Ardiyanti Baharuddin

Abstract: The purposes of this study are: (1) to analyze the effect of budgetary participation, budget goal clarity, decentralized structure, and public accountability on the performance of Gowa’s SKPD in a partial way; (2) to analyze the effect of budgetary participation, budget goal clarity, decentralized structure, and public accountability on the performance of Gowa’s SKPD in a simultaneous way; and (3) to investigate dominant variable that has positive effect on the performance of Gowa’s SKPD. The population of this study was all structural echelon II, III, and IV at Gowa local government. There were 255 respondents chosen as the sample. This sample was selected by using stratified random sampling method. The result of this study shows that: (1) partially, budgetary participation, budget goal clarity, decentralized structure, and public accountability had positive effect on the performance of Gowa’s SKPD; (2) simultaneously, budgetary participation, budget goal clarity, decentralized structure, and public accountability had positive effect on the performance of Gowa’s SKPD; and (3) budgetary participation became the most dominant variable that had positive effect on the performance of Gowa’s SKPD.

Reference this Paper: The Effect of Budgetary Participation, Budget Goal Clarity, Decentralized Structure, and Public Accountability on the Performance of Regional Work Units (SKPD) at Gowa District, Sulawesi Selatan by Darman, Ardiyanti Baharuddin published at: "Scientific Research Journal (Scirj), Volume III, Issue X, October 2015 Edition, Page 22-30 ".

Search Terms: budget, decentralize, public accountability, regional work unit (SKPD), participation

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