PENGARUH ANGGARAN BERBASIS KINERJA, SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP PENILAIAN SATUAN KERJA PERANGKAT DAERAH (Studi Kasus Pemerintah Daerah Kota Malang)

This study aims to determine and analyze the effect of performance-based budgeting, regional financial accounting systems, and regional financial management information systems on the assessment of regional work units. This research is a kind of quantitative approach. The analytical method used is quantitative data analysis using SPSS. The sampling technique used in this study was purposive sampling.The results of this study indicate that partially there is a significant effect of performance-based budgeting, regional financial accounting systems, and regional financial management information systems on the assessment of regional work units.Keywords: Performance-Based Budgeting, Regional Financial Accounting System, Regional Financial Management Information System and Assessment of Regional Apparatus Work Units