PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PENGENDALIAN INTERN SERTA KOMITMEN ANGGARAN TERHADAP KINERJA SKPD PROVINSI SULAWESI TENGGARA

Abstract

Theaims of the study are to examine and analyze the impact of variables: Budgetary Participation
and Performance internal control of working units, the budget commitment and performance work
unit area. This research was conducted with the census method by distributing questionnaires to 64
people were selected as sample. The results of the study research show that budgetary participation
significantly has a positive impact ont he budget commitments, budget participation significantly has
a positive impact onthe performance ofthe work unit area. As well as budgetary commitment has a
positive impact on the performance signifikan working units.

Keywords: Budgetary Participation, Commitment and Performance Budgeton education