BUDGETARY GOAL CHARACTERISTICS, AKUNTABILITAS, DAN TRANSPARANSI TERHADAP KINERJA ANGGARAN DIMODERASI KOMITMEN ORGANISASI

The complexity of regional financial management with minimal human resources when measured from the quality aspect, it is important to study implementation budgetary goal characteristics, transparency, and accountability in managing budget performance concept value for money government agencies. This examines analyzes relationship between organizational commitment as a moderating variable. used quantitative method subject employee/staff analysis related at BPKPD Pamekasan Regency. WarpPLS 7.0 application data technique. research findings show that accountability, transparency have positive significant effect on BPKPD, Organizational can moderate concept.