ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA BADAN PENGELOLA KEUANGAN DAERAH KOTA GORONTALO BERDASARKAN PERSEPSI BENDAHARAWAN (SUATU PENDEKATAN BALANCE SCORECARD)

The aim of the study was to discover the effect of discipline, fasilities and infrastructures, attitude and behavior on the performance of the Regional Financial Management Agency based on the treasurer’s perception and the most dominant factors affecting the performance. The study was conducted at the Regional Financial Management Agency in Gorontalo town. The study was a survey. The number of respondents was 43 people. The data were collected through interview and and questionnaire and analyzed by using performance measurement system employing two aspect of balance scorecard followed by multiple regression. The result of the study indicate that working discipline, fasilities and infrastructures, attitude and behavior are good. The partial analysis of the three variables indicates that working discipline, fasilities and infrastuctures have no significant effect on the performance, but attitude and behavior. Simultaneously, working discipline, fasilities and infrastructures, attitude and behavior have a positive effect on the performance