Faktor Faktor Yang Mempengaruhi Penyusunan Anggaran Pendapatan Dan Belanja Daerah Berbasis Kinerja (Apbd) Kabupaten Pesisir Selatan

Factors Affecting the preparation of the budget of income and Expenditure performance-based area of South Coast District. The purpose of this research is: 1. To explain whether there are Factors that affect the compilation of Budgetary revenue and Expenditures performance-based Regions (NATIONAL) South Pesisir Regency and 2. Measuring the magnitude of Factors Affecting the preparation of the budget of income and Expenditure performance-based Regions (NATIONAL) South Pesisir Regency. This research was conducted in February-March 2016 in regional development planning board and the South Pesisir Regency.The sample used in this study as many as 63 respondents using a sampling of saturated. As for the independent variable in this study was organizational commitment (X 1), Financial Information System area (X 2) and Regional Financial Resources (X 3). The dependent variable was the budget of income and Expenditure performance-based Regions (NATIONAL) South Pesisir Regency. The method of data collection is the kuestioner. Data analysis techniques using Descriptive Analysis and Inferensial Analysis.To know how the variables are independent of the dependent variable are partial, used test t. Whereas to know the influence of the variables are independent of the dependent variables simultaneously, use the test F. Assumptions used in the test of validity is if R-R count-table item is declared valid. R-count shown in the table above, from individual items suggests that R-R count-table so that the items are declared valid. Based on a test of the validity of an instrument of organizational commitment (X1), Financial Information System area (X2) and Regional Financial Resources (X3). Note all items are declared valid and reliability test results show that the instruments have a high reliability and meets the criteria of valid instruments and reliability requirements. The free variables of organizational commitment (X ) do not affect government BUDGETS significantly to the southern coast (Y), the Financial Information System area (X2) and Regional Financial Resources (X3) influential Government BUDGETS significantly to the southern coast (Y).