INFLUENCE OF CLARITY OF BUDGET TARGET TOWARDS MANAGERIAL PERFORMANCE OF SATUAN KERJA PERANGKAT KOTA (SKPK) OF KOTA BANDA ACEH

Abstract

This study aims to determine the effect of clarity of budget targets with managerial performance
of City Government Work Unit (Satuan Kerja Perangkat Kota/SKPK) of Banda Aceh. The sample
in the study amounts to 90 people from the total population. The data are collected by using
questionnaires; and they are analyzed qualitatively and quantitatively. Data analysis is conducted
to see the impact of dependent variable towards the independent variable using simple regression
equation analysis using SPSS V 22 program. The results of research show positive linear relation
and correlation between clarity of budget target and managerial performance. Furthermore, there
is positive and significant influence of clarity of budget target variable on managerial performance
of City Government Work Unit of Banda Aceh. Lastly, this study aims to determine the effect of
accounting information system of the quality of financial statements of the Office of Financial
Management Agency of Banda Aceh.