PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH KOTA PEKANBARU DENGAN SIKAP APARAT PEMERINTAH SEBAGAI VARIABEL INTERVENING
Abstract: The purpose of this
research is to analyze the effects of the characteristics of budgetgoals, such
as: budget participation, budget goal clarity, budget feedback,
budgetevaluation and the budget goal difficulty on the performance of Pekanbaru
citygovernment officials and with the attitude of government officials as an
interveningvariable. This research is based on samples government
officialsholding mediumand lower level positions and at the same time they were
the official commitmentmakersof SKPD in Pekanbaru city government. The data of
this research wereanalyzed by using Structural Equation Modelling (SEM) using
AMOS program. Theresults showed that: 1) budget participation has a significant
effect on theperformance of government officials; 2) budget goal clarity has a
significant effect onthe performance of government officials; 3) budget
feedback does not significantlyinfluence the performance of government
officials, 4) budget evaluation has asignificant effect on the performance of
government officials, 5) budget goal difficultyhas negative influence but
doesnot significantly affect the performance ofgovernment officials, 6)
variable attitude capable to mediate positive to increase theinfluence of
budget participation, budget goal clarity, evaluation and the budget
goaldifficulty of the government official performance; 7) variable of attitude,
however,cannot mediate an increase the influence of budget feedback and budget
evaluationon the performance of government officials.
Keywords: Budget
participation, budget goal clarity, budget feedback, budgetevaluation, budget
goal difficulty, performance and attitude
Penulis: Aulia Apriani, M.
Rasuli, Taufeni Taufik
Kode Jurnal: jpakuntansidd160563
