@thesis{thesis,
		author={Wahyuni  Nanni},
		title ={Pengaruh Kebijakan Penyusunan Anggaran dan Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah},
		year={2018},
		url={},
		abstract={This study aimed to analyze the influence of the Policy Budgeting
Formulation and Budgeting Implementation on the Performance Based
Accountability Government. This research was conducted in the district
government of Mandailing Natal.
The method used in this research is descriptive method with the survey
approach. The collection of data and information held by field research through a
questionnaire as a research tool to Head of Department/Head of Division at each
OPD. The data used for this research is qualitative data which are quantitative by
using interval scale and analyzed by using multiple regression analysis.
Based on the partial results of the analysis can be concluded that there is
significant influence between the variables of performance based budgeting policy
( X1 ) to the accountability of performance ( Y ) addressed by the significant value
of 0.018 < 0.05 , then there is significant influence between the variables of the
application of performance-based budgeting (X2) to the accountability of
performance ( Y ) addressed by the significant value of 0.003 < 0.05. Based on the
results of simultaneous analysis can be concluded that there is significant
influence between the variables of performance based budgeting policy ( X1) and
the application of performance-based budgeting (X2) to the accountability of
performance ( Y ) of 63,4 % . As for the influence of other variables that are not
observed to be 36,6 % .}
		}