Influence of the Implementation of the Performance-Based Budgeting on the Performance Accountability of the Regional Government Institutions (Study at the City Goverment of Banda Aceh)

This study aims to determine the influence of the performance-based budgeting implementation on performance accountability of local government institutions in the city of Banda Aceh, either simultaneously or partially. Using a census method as a collecting data instrument, the researcher takes all working units of the city goverment of Banda Aceh as the research population. It is therefore selects entire 38 working units with 114 respondents. The analytical method used in this research is multiple regression analysis with a SPSS software as a software tool for data processing. The results of this study indicated that the implementation of performance-based budgeting has simultaneously positive influence on performance accountability of local government institutions in city of Banda Aceh.Indonesia Keywords: Performance-Based Budgeting, Budget Planning, Budget Implementation, Reporting Budget and Accountability