PENGARUH PARTISIPASI DALAM ANGGARAN DAN KEJELASAN SASARAN ANGGARAN SERTA PERAN MANAJERIAL PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Provinsi Bengkulu)

Abstract

In order to achieve good governance, the government continues to make efforts to improve the administrative system as a whole and applying state budget goal clarity accordance with the purposes of the budget and to realize that a good managerial role. Thus, the influence of participation in budgeting and budget goal clarity and managerial leadership roles working unit is concerned in improving government performance. This research is quantitative research, which will examine the effect of budgetary participation and budget goal clarity and managerial roles of financial managers on the performance of the local government area of the province of Bengkulu. The population in this study were all SKPD in Bengkulu province consisting of 43 on education, in which questionnaire distributed in each of the 3 leaders representing every subdivision, in order to obtain 129 samples. Based on this research, it was found that, participation in the budget significantly affect the performance of the government with a significant value of less than 0.05, ie 0.000. Similarly, the budget goal clarity variables have a significant influence on the performance of the government with significant value of 0.007, while the role of managerial variables do not significantly affect the performance of the government, with a value significantly greater than 0.05, which is 0.624. Simultaneously, participation in the budget, the budget goal clarity and managerial roles have a significant influence on the performance of the government.

Faktor-Faktor yang Mempengaruhi Kinerja Pemerintah Daerah Dimoderasi Komitmen Organisasi

“…Kejelasan sasaran anggaran menyebabkan aparat pemerintah daerah semakin mengerti target-target yang akan dicapai dimasa datang sehingga dapat meningkatkan kinerja. Sasaran anggaran daerah harus bisa menjadi tolok ukur pencapaian kinerja yang diharapkan, sehingga perencanaan penganggaran daerah dapat menggambarkan sasaran kinerja yang jelas (Emilia et al, 2013) [18] . Hasil penelitian ini sesuai dengan penelitian yang dilakukan oleh Risdiana (2018) [19] , Wanudya (2019) [20] dan Saputra (2019) [16] bahwa kejelasan sasaran anggaran berpengaruh terhadap kinerja pemerintah daerah.…”