PENGARUH PARTISIPASI ANGGARAN DAN KEADILAN PROSEDURAL PENGANGGARAN PADA KINERJA MANAJEMEN PEMERINTAH KOTA KENDARI DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING

ILMI, AZZAHRA NIKMATUL (2023) PENGARUH PARTISIPASI ANGGARAN DAN KEADILAN PROSEDURAL PENGANGGARAN PADA KINERJA MANAJEMEN PEMERINTAH KOTA KENDARI DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine Job Relevant Information (JRI) that has a direct or indirect effect on Budget Participation and Budgeting Procedural Justice on the Performance of Kendari City Regional Government Agencies. To examine Job Relevant Information (JRI) has a direct or indirect effect on Procedural Justice Budgeting for the Performance of Kendari City Regional Government Agencies. The object of this study is the Kendari City Regional Work Unit. The population in this study were Kendari City Government Agencies, totaling 31 SKPD. The sampling technique was Purposive Sampling, thus obtaining a sample of 124 respondents. The data analysis technique in this study is Inferential Statistics using the Partial Least Square approach. The results of the study show that (1) Budget Participation has an effect on Job Relevant Information. (2) Budget Participation affects Managerial Performance. (3) Budgeting Procedural Justice affects Managerial Performance. (4) Budgetary Procedural Justice affects Job Relevant Information. (5) Job Relevant Information affects Managerial Performance. (6) Budget Participation has an effect on Managerial Performance mediated by Job Relevant Information. (7) Budgetary Procedural Justice has an effect on Managerial Performance mediated by Job Relevant Information. Keywords: Budget Participation, Budgeting Procedural Justice, Job Relevant Information and Managerial Performance Penelitian ini bertujuan untuk Untuk mengkaji Job Relevant Information (JRI) berpengaruh langsung atau berpengaruh tidak langsung pada Partisipasi Anggaran dan Keadilan Prosedural Penganggaran Terhadap Kinerja Instansi Pemerintah Daerah Kota Kendari.Untuk mengkaji Job Relevant Information (JRI) berpengaruh langsung atau berpengaruh tidak langsung pada Keadilan Prosedural Penganggaran Terhadap Kinerja Instansi Pemerintah Daerah Kota Kendari. Objek dalam penelitian ini adalah Satuan Kerja Perangkat Daerah Kota Kendari. Popolasi dalam penelitian ini adalah Instansi Pemerintah Kota Kendari yang berjumlah 31 SKPD, Tehnik pengambilan sampel yaitu Purposive Sampling dengan demikian di peroleh sampel sebanyak 124 Responden. Teknik analisis data dalam penelitian adalah Statistik Inferensial denngan menggunakan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa (1) Partisipasi Anggaran berpengaruh terhadap Job Relevant Information. (2) Partisipasi Anggaran berpengaruh terhadap Kinerja Manajerial. (3) Keadilan Prosedural Penganggaran berpengaruh terhadap Kinerja Manajerial. (4) Keadilan Prosedural Penganggaran berpengaruh terhadap Job Relevant Information. (5) Job Relevant Information berpengaruh terhadap Kinerja Manajerial. (6) Partisipasi Anggaran berpengaruh terhadap Kinerja Manajerial dapat dimediasi Job Relevant Information. (7) Keadilan Prosedural Penganggaran berpengaruh terhadap Kinerja Manajerial dapat dimediasi Job Relevant Information. Kata Kunci : Partisipasi Anggaran, Keadilan Prosedural Penganggaran, Job Relevant Information dan Kinerja Manajerial

Item Type: Thesis (S2)
Call Number CD: CD/555. 23 033
Call Number: TA/55/23/044
NIM/NIDN Creators: 55520110060
Uncontrolled Keywords: Partisipasi Anggaran, Keadilan Prosedural Penganggaran, Job Relevant Information dan Kinerja Manajerial
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 023 Personnel Administration/Personalia Perpustakaan > 023.7 Job Description/Deskripsi Pekerjaan
300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 302 Social Interaction, Interpersonal Relations/Interaksi Sosial, Hubungan Antarpersonal
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.5 Property Administration and Budgets/Administrasi Properti dan Anggaran
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 02 Dec 2023 06:06
Last Modified: 02 Dec 2023 06:06
URI: http://repository.mercubuana.ac.id/id/eprint/84523

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