Implikasi Penerapan Manajemen Anggaran, Standar Akuntansi Dan Kualitas Informasi Keuangan Terhadap Kinerja Unit Satuan Kerja Pemerintah Daerah

Abstract

The aim of this study is to examine (1) the relationship between the roles of the budget managemen and the implementation of government accounting standards; (2) the effects of the roles of local government apparatus in planning and controlling the budgets and the implementation of government accounting standards on the quality of financial information; and (3) the effect of the roles of the apparatus in planning and controlling the budgets, the implementation of government accounting standards, the quality of financial information on the performance of local governments’sub organizations.Direct interviews and survey instruments were used to collect data from 131 units (sub-organizations) of local governments in Sulawesi. With the support of the Structural Equation Modeling (SEM) technique, data from respondents were analized and interpreted with the following results: (1) there is a significant relationship between the roles of the budget management and the implementation of government accounting standards; (2) simultaneous and partial effects of  the roles of local government apparatus in planning and controlling the budgets and the implementation of government accounting standards on the quality of financial information were found; and (3) there is an influential impact of the roles of apparatus in planning and controlling the budgets, the implementation of government accounting standard and the quality of financial information on the performance of local governments’sub organizations in Sulawesi