THE INFLUENCE OF CHARACTERISTICS AND OBJECTIVES BUDGET PUBLIC ACCOUNTABILITY TO PERFORMANCE MANAGERIAL (EMPIRICAL STUDY IN THE MINISTRY OF RELIGIOUS AFFAIRS IN THE SCOPE OF NUSA TENGGARA BARAT)

Abstract

The purpose of this research was to examine the influence of the characteristics budgeting purposes and public accountability to managerial performance. Budgetary participation, budget goal clarity,budget evaluation, feedback budget, and difficulth the purpuse of the budget is proxi of characteristic purposes. Sampling of the research used purposive sampling method, the number of respondents 116 people are structural official of Religious Affairs ministry in the scope of provincial Nusa Tenggara Barat ( NTB) which involved in budgeting activities. This research used multiple linear regression analysis. The results of this study indicate that budgetary participation, budget goal clarity, and public accountability hav ehad a positive and significant impact on managerial performance. While the budget evaluation, feedback budget, and budget goals difficulties showed no significant effect on managerial performance. The research findings indicate that the concept of budgeting requires the active participation in the preparation of the budget, the clarity of the target budget, budget evaluation intensively, giving adequate feedback, ease of achieving the budget goals, and fulfillment of the obligations presented the budget which is accountable to the public and a higher institution to produce quality budget implications on improving managerial performance. The implications of this research provide information and advice to public sector organizations as an evaluation and oversight of the activities of budgeting and accountability obligations to the public in order to improve managerial performance so that in can produce a quality budget.