PENGARUH ANGGARAN BERBASIS KINERJA DAN GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA SKPD PROVINSI DAERAH ISTIMEWA YOGYAKARTA)

This research was conducted at Yogyakarta Special Region Province SKPD JL. Malioboro, Kepatihan Danurejan Yogyakarta complex, 55213. This study tried to analyze whether there was an effect of performance based budgeting and could realize good governance such as transparency in terms of decisions on the location of budget resources and improvements to government financial performance area. Variables X1 research indicators (performance based budget) include: preparation, ratification, implementation, evaluation and reporting. Variable research indicators X2 (Good Governance) include: participation, transparency, and law enforcement. While for variable Y (financial performance of local governments) include: effectiveness, efficiency, employee growth and satisfaction of violations. The method used in this research is descriptive analysis. The purpose of this study is to add indicators of research variables related to good governance that have inherent characteristics in good governance practices that contain values that make state administrators, business actors and society in general can more effectively work in realizing prosperity in carrying out their duties in accordance with procedures used, so that inefficiencies and waste that cause high costs and lags in public services can be reduced this study uses the nature of the quantitative approach. As for the population in this study are employees of several units of agencies or bureaus that are in the Special Region of Yogyakarta Province SKPD in the budget section. Sampling technique uses primary data to obtain data such as questionnaires. Data quality test with a validity, reliability test.This research was conducted at Yogyakarta Special Region Province SKPD JL. Malioboro, Kepatihan Danurejan Yogyakarta complex, 55213. This study tried to analyze whether there was an effect of performance based budgeting and could realize good governance such as transparency in terms of decisions on the location of budget resources and improvements to government financial performance area. Variables X1 research indicators (performance based budget) include: preparation, ratification, implementation, evaluation and reporting. Variable research indicators X2 (Good Governance) include: participation, transparency, and law enforcement. While for variable Y (financial performance of local governments) include: effectiveness, efficiency, employee growth and satisfaction of violations. The method used in this research is descriptive analysis. The purpose of this study is to add indicators of research variables related to good governance that have inherent characteristics in good governance practices that contain values that make state administrators, business actors and society in general can more effectively work in realizing prosperity in carrying out their duties in accordance with procedures used, so that inefficiencies and waste that cause high costs and lags in public services can be reduced this study uses the nature of the quantitative approach. As for the population in this study are employees of several units of agencies or bureaus that are in the Special Region of Yogyakarta Province SKPD in the budget section. Sampling technique uses primary data to obtain data such as questionnaires. Data quality test with a validity, reliability test