ABSTRACT
Cases of deviant budgeting occur in many regions in Indonesia. The case of budgeting is not based on performance but it is arranged carelessly. The original arrangement caused poor budget absorption so that the realization and absorption of the budget for activities, development, and service to the community were not optimal. In addition, there is poor governance when preparing budgets and realizing the budget. The purpose of this study was to analyze the effect of budgeting based performance, transparency and accountability on the performance of the OPD, and to analyze the effect of transparency and accountability on performance of the OPD through budgeting based performance. This research uses the contingency theory. The sample in this study used the accounting or financial department working in the Regional Government Organization (OPD) of the Semarang city. Sampling uses the random sampling method. Research method uses Structural Equation Modeling (SEM). The statistical tool is Smart PLS 3.0. The results of the study are that transparency has a significant effect on OPD performance, accountability does not affect the performance of the OPD, performance-based budgets affect the performance of the OPD, transparency does not significantly influence OPD performance through budgeting based performance, and accountability influences performance significantly through budgeting based performance.
