PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GOOD GOVERNANCE, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KINERJA PEMERINTAH DAERAH ( Studi Pada SKPD Kota Depok )

UMAMI, CITRA (2018) PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GOOD GOVERNANCE, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KINERJA PEMERINTAH DAERAH ( Studi Pada SKPD Kota Depok ). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to examine: (1) Influence the budgetary participation on performance of local government. (2) the influence of good governance the performance of local governments. (3) the influence of the effectiveness of internal control on performance of local government. The population in this research is 22 SKPD in Depok. The data used in this research in the form of primary data by disseminating a questionnaire to each of the SKPD. This research proves that (1) participation in the preparation of the budget do not affect significantly to the Government Performance where P Value 0.391 > 0.05 and tstatistic 0.277 < ttable 1.96 (H1 Rejected). (2) good governance has a significantly influence to the government performance where P Value 0.006 < 0.05 and tstatistic 2.547 > ttable 1.96 (H2 accepted). (3) the effectiveness of Internal controls do not affect significantly to the Government Performance where P Value 0.134 > 0.05 and tstatistic 1,111 < ttable 1.96 (H3 rejected). Keywords: Participation In The Preparation Of Budgeting, Good Governance, Effectiveness Of Internal Control, Local Government Performance Penelitian ini bertujuan untuk menguji: (1) Pengaruh partisipasi penyusunan anggaran terhadap kinerja pemerintah daerah. (2) pengaruh good governance terhadap kinerja pemerintah daerah. (3) Pengaruh efektifitas pengendalian internal terhadap kinerja pemerintah daerah. Populasi dalam penelitian ini adalah 22 SKPD Kota Depok. Data yang digunakan dalam penelitian ini berupa data primer dengan menyebarkan kuesioner kepada masing-masing SKPD. Hasil penelitian membuktikan bahwa (1) partisipasi penyusunan anggaran tidak berpengaruh signifikan terhadap kinerja Pemerintah dimana P Value 0,391 > 0,05 dan tstatistik 0,277 < ttable 1,96 (H1 Ditolak). (2) good governance berpengaruh signifikan terhadap kinerja Pemerintah dimana P Value 0,006 < 0,05 dan tstatistik 2,547 > ttable 1,96 (H2 diterima). (3) Efektifitas Pengendalian Internal tidak berpengaruh signifikan terhadap kinerja pemerintah dimana P Value 0,134 > 0,05 dan tstatistik 1,111 < ttable 1,96 (H3 ditolak). Kata Kunci: Partisipasi Penyusunan Anggaran, Good Governance, Efektivitas Pengendalian Internal, Kinerja Pemerintah Daerah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 419
NIM/NIDN Creators: 43214110169
Uncontrolled Keywords: Partisipasi Penyusunan Anggaran, Good Governance, Efektivitas Pengendalian Internal, Kinerja Pemerintah Daerah
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 30 Nov 2018 05:04
Last Modified: 07 Jan 2019 06:10
URI: http://repository.mercubuana.ac.id/id/eprint/45798

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