PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI
Abstract: This study aims to
analyze whether participation budget significantly affect employee performance,
but it also aims to determine whether situational factors such as
organizational commitment, organizational culture and leadership style can
affect the relationship between budgetary participation on employee
performance. There are differences between this study with previous research
conducted by Sardjito and Muthaher (2007), Nurcahyani (2010), Wulandari (2011),
Kurniawan (2011), and Mattola (2011). Previous research has not paid attention
leadership style variables as moderating variables. In addition, in previous studies
of organizational culture variables significantly affect the performance of the
apparatus.
The sampling method used was purposive sampling and obtained a sample of
117 respondents from 32 SKPD Semarang. The research was conducted in 2012 and
using primary data obtained by distributing questionnaires. Questionnaires
budgetary participation and organizational commitment modified by Nurcahyani
(2010). Employee performance questionnaire modified by Wulandari (2011).
Organizational culture questionnaire was modified by Kurniawan (2011).
Questionnaires leadership style modified by Budget (2011). The four study
discusses the performance of public sector officials. While the original
research which is used as the main reference is Sardjito research and Muthaher
(2007). The process of data analysis is the test of non-response bias,
continued the classical assumption test, followed by hypothesis testing.
Testing in this study using SPSS software version 17 for windows.
Results showed that participation angggaran preparation significantly
affect the performance of the apparatus, with employees participating in the
budgeting process, they also feel responsible for the success of the program
that had previously been discussed with them. In addition, in this study there
are also situational factors that can significantly affect the performance of
the apparatus is the organization's commitment and leadership style. High
levels of organizational commitment that will make people more interested in
the organization rather than self-interest, so that each individual will always
improve performance because they will not rest until the organization can
achieve the desired objectives. Similarly, the leadership style factors, this
study proves that the style of leadership that is based on mutual trust,
kinship, appreciate the idea of subordinates and the open communication
(consideration) can significantly improve the performance of government
officials.
Keywords: Participation
budgeting, employee performance, organizational commitment, organizational
culture, leadership style
Penulis: Solikhun Arifin,
Abdul Rohman
Kode Jurnal: jpakuntansidd120508
