Zulfikar
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Jalan A. Yani Tromol Pos I Pabelan Surakarta 57102
Abstract: Honorarium or incentive is one of important element for work unit of local officer (SKPD) in carries out program and activity. The honorarium or incentive written in document of local government budget which attainment of its performance is measurable (so that usually called with performance budget). This research aims to find empirical fact of relationship between incentives based on performance budget and work performance. Population data in this research is budget users in SKPD of local governments; Kota Surakarta, Kabupaten Klaten, Kabupaten Karanganyar, and Kabupaten Semarang. Sample data that is successfully collected reach 140 respondents of 616 budget users. Then, path analysis applied to find participation role and budget evaluation to the relation of incentive bases on performance budget and work achievement. Result of analysis path, shows existence of participation role and budget evaluation to the relation of incentive bases on performance budget and work achievement partially.
Keywords: incentive, performance budget, path analysis, budget evaluation
Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No1, April 2008
Filed under: Jurnal Akuntansi dan Keuangan FE UMS
