Christian V. Datu, Heince R. N. Wokas, Stanley Kho Walandouw


Clarity of budget objectives describes the breadth of budget objectives that are clearly formulated, specific and understandable to the parties responsible for achieving them. Clarity and concretization of budget objectives have a positive impact on the commitment to achieve the objectives and the appearance of employee satisfaction tehadap. Management effectiveness is a process of continuous combination carried out within the framework of cooperation between employees and direct rules involving the implementation of expectations and understanding of the work functions of employees. This research is limited to several government agencies in Minahasa regency, namely the Regional Financial Management Agency and the regional tax administration. The purpose of this study was to study the impact of clarity of budget objectives on the effectiveness of the management of public institutions apada Minahasa District. Berdasa5rkan according to the results of the study, the correlation coefficient r = 0.337 explains that the clarity of budget objectives and management indicators have a close relationship. While the results of calculations using sederran regression analysis is the equation Y = 11.1 + 1.51 x . The interpretation of the equation means that if the clarity of the budget target increases by 1 unit, then the average increase in management efficiency increases by 1.07 units. Variations in manjerial performance, explained by the clarity of the coefficient of determination of the budget, r2 = 0.14 or 14%, the remaining 1 - 0.14 = 0.36 or 86% explained by variations that are not considered in this study. Clarity of budget objectives is one of the factors that need to be considered, because it can affect the budget. To be able to minimize the occurrence of Budget violations, it is necessary to take into account and increase the efficiency of management.


Budget, Managerial Performance, Regional Finance, Management Effectiveness, Government

Full Text:




  • There are currently no refbacks.

Creative Commons License
The articles in Going Concern : Jurnal Riset Akuntansi is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.