Pengaruh Akuntabilitas Publik, Partisipasi Penyusunan Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial SKPD (Studi Empiris Pada Satuan Kerja Perangkat Daerah Di Kabupaten Sijunjung)
Abstract: This study aimed to
determine: (1) The effect of public accountability of the managerial
performance SKPD. (2) The effect of budget participation of the managerial
performance SKPD. (3) The effect of budget goal clarity of the managerial
performance SKPD. Type of research is causative. Population in this study were
working units (SKPD) in Sijunjung district. The technique of sampling is the
total sampling method. Data collection method is survey used a questionnaire.
Analysis used multiple regression analysis using SPSS version16. The results
showed that: (1) Public accountability does not significant positive effect of managerial performance SKPD. (2)
Participation budgeting significant positive effect of managerial performance
SKPD. (3) Clarity of budget targets does not significant positive effect of
managerial performance SKPD.
Penulis: Vonny Nofisa Amril
Kode Jurnal: jpakuntansidd140706
