Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Anggaran Berbasis Kinerja Dengan Pengawasan Inspektorat Sebagai Pemoderasi (Studi Pada Organisasi Perangkat Daerah Kabupaten Pelalawan)

This research are aimed to examine (1) effect of Budget Formulation Policy on Implementation of Performance Based Budgeting, (2) effect of Political Budgeting on Implementation of Performance Based Budgeting, (3) effect of Purpose Orientation on Implementation of Performance Based Budgeting, (4) moderating role of Inspektorat Supervision on the effect of Budget Formulation Policy on Implementation of Performance Based Budgeting, (5) moderating role of Inspektorat Supervision on the effect of Political Budgeting on Implementation of Performance Based Budgeting and (6) moderating role of Inspektorat Supervision on the effect of Purpose Orientation on Implementation of Performance Based Budgeting. Research sample are 81 employees on the organization of the pelalawan district apparatus. This reserach is based on purposive sampling method. Data analysis uses SEM Analysis with SmartPLS 3.0. Results show that Budget Formulation Policy has effect on Implementation of Performance Based Budgeting, Political Budgeting has effect on Implementation of Performance Based Budgeting, Purpose Orientation has not effect on Implementation of Performance Based Budgeting, Inspektorat Supervision can not moderates the effect of Budget Formulation Policy on Implementation of Performance Based Budgeting, Inspektorat Supervision could moderate the effect of Political Budgeting on Implementation of Performance Based Budgeting and Inspektorat Supervision couldn’t moderates the effect of Purpose Orientation on Implementation of Performance Based Budgeting Key words : Implementation of performance based budgeting, budget formulation policy, political budgeting, purpose orientation