Dampak Kejelasan Sasaran Anggaran dan Komitmen Organisasi dalam Meningkatkan Kinerja Aparat Pemerintah Daerah Kota Pematangsiantar

The purpose of this research was (1) to test and analyze the influence of
the clarity of the budget targets on the performance of local government.
(2) to test and analyze the influence of organization commitment on the
performance of local government. (3) to test and analyze the influence
clarity of the budget targets and organization commitment on the
performance of local government. Data were obtained from local
government Kota Pematangsiantar. The sample used in this study were
46 local government Kota Pematangsiantar, with respondents of 46
head of department in local government Kota Pematangsiantar. The
datawere gathered using questionnaire and methods used in this
research were multiple linear regression analysis. The results showed
that (1) clarity of the budget targets has influence on performance of
local government Kota Pematangsiantar. (2) organization commitment
has influence on performance of local government Kota
Pematangsiantar. (3) clarity of the budget targets and organization
commitment has influence on performance local government Kota
Pematangsiantar.