Wulandari, Cici (2025) Pengaruh Partisipasi Anggaran, Kejelasan Tujuan Anggaran, Dan Evaluasi Anggaran Terhadap Kinerja Keuangan Organisasi Perangkat Daerah (opd) Di Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the understanding of the influence of budget participation, clarity of budget objectives, and budget evaluation on the financial performance of regional apparatus organizations (OPD) in Kampar Regency. This study uses a quantitative research approach, primary data type. financial performance of Regional Apparatus Organizations (OPD). financial performance, which reflects the efficiency and effectiveness of the use of available financial resources. The population in this study was 34 OPDs in Kampar Regency. The sampling method used was the purposive sampling method. Data collection was obtained from distributing questionnaires to 102 financial management staff in Kampar Regency and the data obtained were analyzed using SPSS 25. based on the results of the analysis, it was obtained that the results of this study partially and simultaneously understanding budget participation, clarity of budget objectives, and budget evaluation had an effect on financial performance.Keywords: the influence of budget participation, clarity of budget objectives, and budget evaluation on the financial performance of Regional Apparatus Organizations (OPD). Keywords: the influence of budget participation, clarity of budget objectives, and budget evaluation on the financial performance of Regional Apparatus Organizations (OPD).

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