||SNA / Simposium Nasional Akuntansi
||SNA IX Padang - 2006
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP PERILAKU, SIKAP, DAN KINERJA APARAT PEMERINTAH DAERAH
DI KABUPATEN KUPANG
Keyword: budget objective characteristic, behavior, attitude, and performance
Gugus Irianto dan Nurkholis
Local Expense and Income Budget (APBD) comes into arrangement relied on performance an approach, particularly an pertained to a budget system focusing on output achievement from predetermined cost or input allocations. Regarding to this performance approach, APBD must be targeted into objective achieved for one budget year. Research applies for two approaches, Quantitative and Qualitative approaches. Obtaining in-depth understanding enrichment behind the effect of budget objective characteristic on behavior, attitude, and performance of local officer in Kupang Regency, requires research to equip with qualitative study. Qualitative approach, therefore, involves combination method (triangulation) through phenomenology analysis tool. Research wants to examine whether budget objective characteristic represented may affect behavior, attitude, and performance of local officer at the Kupang Regency during their effort of preparing the budget, implementing the budget, and taking responsibility for the budget.This research found that the characteristic of budget target is simultaneously have an positively effect on to behavior, attitude, and performance of the Kupang Regency Governmental apparatus with value Fhitung>Ftabel. This matter indicate that behavior, attitude, and performance of the Kupang Regency Governmental apparatus in compilation, execution, and responsibility of budget have followed the specified order that is of the staff and people taking part in compilation, execution, and the budget responsibility. qualitative Analyzed supporting the result that found from quantitative analysis.
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