The Influence of Performance-Based Budgeting Application on Performance Accountability of Jambi City Government Agencies

This study aims to determine and analyze the effect of the implementation of performance-based budgeting on the accountability of the performance of Jambi City Government agencies. This study focuses on four variables: budget planning (X1), budget implementation (X2), reporting/accountability (X3), and performance evaluation (X4). Data were collected using questionnaires as the main source distributed to respondents. Purposive sampling technique was used, as many as 48 samples were obtained with the criteria involved in the preparation of the government budget. This study uses a multiple linear regression analysis model using SPPS for Windows. The results of this study indicate that budget planning, budget implementation, budget reporting/accountability, and performance evaluation simultaneously affect the accountability of the performance of Jambi City Government agencies. The results of partial testing indicate that budget implementation, budget reporting/accountability, and performance evaluation affect the accountability of the performance of Jambi City Government agencies, while budget planning does not affect the accountability of the performance of Jambi City Government agencies