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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kota Malang)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kota Malang)
 
Creator Aulad, Afdalul
Hidayati, Nur
Junaidi, Junaidi
 
Description ABSTRACTThis study aims to analyze and find out: 1) The influence of participationin budgeting on the performance of local government officials. 2) Organizationalculture can strengthen or weaken the influence of participation in budgeting onthe performance of local government officials. 3) Organizational commitment canstrengthen or weaken the influence of participation in budgeting on theperformance of local government officials.This type of research is quantitative. Research time starts from March toAugust. The population in this study is SKPD in Malang City Government. Thesample used in this study were 27 SKPD in Malang City Government withpurposive sampling technique. The data source used is primary data. Datacollection method uses a questionnaire that lists structured questions.The results of this study indicate that: 1) The results of a simultaneoussignificant test (statistical test F) showed that the participation of budgeting,organizational culture and organizational commitment had an effect on theperformance of the local government of Malang City. 2) The results of individualparameter tests (statistical test t) show that the participation of budgeting andorganizational culture influences the performance of the local governmentofficials in Malang City. While the organizational commitment does not affect theperformance of the local government of Malang City.Keywords: Performance of local government apparatus, participation inbudgeting, organizational culture, organizational commitment.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1436
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1436/1408
 
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