Pengaruh Tudang Sipulung dan Transparansi terhadap Kinerja Anggaran pada Pemerintah Daerah

The purpose of this research is to find out the influence of tudang sipulung and transparency on budget performance in parepare city government. It is expected that this research can find a solution to the solution of not optimal budget performance managed by the Parepare City Government. The method of data analysis used in this study is path analysis. This model analyzes the direct effect and relationship between independent variables and dependent variables. The object of the research was the Local Government Organization (OPD) in Parepare City consisting of 54 SKPD (Regional Device Work Unit) with a sample number of 100 people from a population of 536 structural officials. Respondents in this study as many as 100 people. Samples are taken based on purposive random sampling techniques. The results showed that tudang sipulung and transparency affect the performance of the budget. Based on the results of the above research tudang sipulung and transparency can be a policy tool (policy tools) to improve the budget performance of the Parepare City Government