Pengaruh Struktur Organisasional Dan Locus of Control Terhadap Hubungan Antara Penganggaran Partisipatif Dengan Kinerja Manajerial Dan Kepuasan Kerja Pada Organisasi Sektor Publik

Riharjo, Ikhsan Budi

doi:10.24034/j25485024.y2002.v6.i2.1953

Cited by 2 publications

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“…Penelitian ini selaras dengan penelitian yang dilakukan oleh Riharjo (2001) yang menjelaskan bahwa interaksi antara penganggaran partisipatif dan sruktur desentralisasi organisasi secara signifikan mempengaruhi kinerja, hasil penelitiannya menunjukkan partisipasi dalam penyusunan anggaran sudah diterapkan, semakin tinggi partisipasi dalam penyusunan anggaran, maka semakin tinggi kinerja. Demikian juga pada penelitian yang dilakukan oleh Indriantoro (2000) yang menemukan bahwa partisipasi penganggaran dan kinerja memiliki hubungan positif dan signifikan, namun bertolak belakang dengan penelitian yang dilakukan oleh Philipus (2011) dimana, dalam penelitiannya menemukan bahwa adanya partisipasi anggaran tidak meningkatkan kinerja.…”

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

Emilia

Abdillah

Abdullah

2021

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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.

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Section: Tabel 2 Hasil Pengujianunclassified

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

Emilia

Abdillah

Abdullah

2021

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Pengaruh Desentralisasi Dan Komitmen Organisasional Terhadap Hubungan Antara Penganggaran Partisipatif Dan Kinerja Manajerial

Rihardjo

2018

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The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly.

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Pengaruh Struktur Organisasional Dan Locus of Control Terhadap Hubungan Antara Penganggaran Partisipatif Dengan Kinerja Manajerial Dan Kepuasan Kerja Pada Organisasi Sektor Publik

Cited by 2 publications

References 0 publications

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

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

Pengaruh Desentralisasi Dan Komitmen Organisasional Terhadap Hubungan Antara Penganggaran Partisipatif Dan Kinerja Manajerial

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