FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI APBD BERBASIS KINERJA (STUDI EMPIRIS PADA KABUPATEN INDRAGIRI HILIR PROVINSI RIAU)

Abstract

Performance-based budgeting aims to streamline, streamline and economize local
revenue and expenditure budgets in budgeting. Most government organizations have not been able to
implement and implement a performance-based budget and the optimal use of regional financial
information systems, both provincial and district governments become the problem every year is no
exception to the Government of Indragiri Hilir Regency of Riau Province.

The above issues need to be investigated on the causes with the title of research factors
affecting performance-based APBD optimization. The purpose of this study to determine the
influence of factors that affect the optimization of APBD- based performance. By using the method
of mixed research and convergent approach of this research conduct questionnaires and interviews of
respondents, the type of data used is primary and secondary data that is data obtained directly
from respondents and data related to the subject of research.

Based on the results of leadership quality data test, organizational commitment, administrative
improvement, resources, reward and punishment, strong desire to succeed, regional financial
information system affect the optimization of revenue and expenditure budget based on performance,
with significant level is 95% and error rate 5%. In the hypothesis test results that leadership
variables, organizational commitment, administrative improvements, resources, rewards and
punishment, strong desire to succeed, regional financial information systems affect the
optimization of revenue and expenditure budget based on performance, with a significant level 95% t
table (1.960) Smaller than t arithmetic.