Pengaruh Pengawasan Inspektorat Dan Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial SKPD (Studi Empiris Pada Instansi Pemerintah Kabupaten Tanah Datar)

Abstract: This study aims to determine : the effect of inspectorate supervision and participation in budgeting on managerial performance SKPD In Tanah Datar government. This research is the causative research. The population in this study are all Regional Work units (SKPD ) Tanah Datar, amounting to 39 SKPD. The sample is determined based on judgment sampling method, a total of 39 sectors in the Government of Tanah Datar .Collecting of data by questionnaires to respondents, some 89 respondents consisting of an official at the head office / agency / office , head of division / section / subsection and head of sub offices / subfields / sections in each SKPD . Data analysis used multiple regression analysis using SPSS version 16 for Windows.
The results show that : 1 ) Supervision has Inspectorate positive significant effect on Managerial Performance SKPD, with t count > t table is 2.313 > 1.6657 ( sig 0.024 < α 0.05 ) which means that H1 is accepted, and 2 ) Participation in Budgeting has positive significant effect on Managerial performance SKPD, with t count > t table is 2.281 > 1.6657 ( sig 0.025 < α 0.05 ) which means that H2 is accepted .
Keywords: inspectorate supervision , participation in budgeting , and performance of managerial
Penulis: Retno Nabila Sari
Kode Jurnal: jpakuntansidd150507

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