Pengaruh Partisipasi Dalam Penyusunan Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerjamanajerial SKPD Dengan Desentralisasi Sebagai Variabel Moderating (Studi Empiris Pada SKPD Pemerintah Daerah Kota Padang)
Abstract: Managerial
performance is one factor that can be used to improve organizational
effectiveness. In order for these objectives to be achieved effectively it is
necessary to pay attention to participation in budgeting and budget targets
clarity and greater decentralization in relation to decisions related to the
budget. Thus, in this study the authors examine the effect of participation in
budget preparation, budget goal clarity on managerial performance SKPD with
decentralization as a moderating variable. To test this hypothesis the author
uses primary data by spreading the questionnaire, which was distributed
directly to the Unit (SKPD) Padang. After data were analyzed, using analysis of
MRA moderated regresion analyisis, found one hypothesis is accepted and the
three hypotheses are rejected. It is recommended that the government apparatus
further enhance closer cooperation in the preparation of the budget. For
further research, preferably using the method of data collection by field
surveys and interviews to assess the extent of influence between variables and
are advised to consider the use of decentralized variable as variables moderate
the relationship of participation in budget preparation and budget clarity SKPD
managerial performance.
Keyword: managerial
performance SKPD, participation budgeting, budget target clarity, and
decentralization
Penulis: Chici Handayani
Kode Jurnal: jpakuntansidd130731
