Penggunaan Informasi Finansial dan Kinerja Nonfinansial dalam Pengalokasian Anggaran Dekonsentrasi dan Tugas Pembantuan

Arif Sujoko, Nurkholis ,, Erwin Saraswati




Abstract


Penelitian ini bertujuan untuk memberikan bukti empiris penggunaan informasi finansial dan kinerja nonfinansial dalam pembuatan keputusan alokasi anggaran dekon­sentrasi dan tugas pembantuan. Penggunaan kedua jenis informasi ini diindikasikan ada­nya pengaruh positif informasi tersebut terhadap alokasi anggaran. Sampel penelitian diperoleh dengan pusposive sampling terhadap dinas kelautan dan perikanan provinsi sebagai satuan kerja dekonsentrasi dan tugas pembantuan dari Direktorat Jenderal Perikanan Budidaya. Hasil analisis regresi linier berganda dengan metode Ordinary Least Square (OLS) menunjukkan bahwa informasi finansial dan kinerja nonfinansial masing-masing memiliki pengaruh positif terhadap alokasi anggaran. Hal ini menunjukkan bahwa informasi finansial dan kinerja nonfinansial digunakan dalam pembuatan keputusan alokasi anggaran dekonsentrasi dan tugas pembantuan.


Keywords


Informasi finansial, informasi kinerja nonfinansial, alokasi anggaran

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