FRIYANTI, ITA (2015) FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL APARAT PEMERINTAHAN ( STUDI KASUS PEMERINTAH DAERAH INDRAMAYU). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis apakah partisipasi anggaran, umpan balik, evaluasi anggaran dan sistem pengendalian intern pemerintah berpengaruh secara signifikan terhadap kinerja manajerial aparat pemerintahan daerah Indramayu. Sedangkan variabel kejelasan anggaran tidak berpengaruh signifikan terhadap kinerja manajerial aparat pemerintah daerah Indramayu. Metode pengambilan sampel yang digunakan adalah purposive sampling berdasarkan kriteria tertentu sebagai pejabat pemerintah daerah esselon III/IV. Penelitian ini menggunakan data primer yang diperoleh dengan cara membagikan kuisioner. Jumlah sampel yang digunakan dalam penelitian ini adalah 97 sampel dan diolah dengan menggunakan program SPSS untuk menguji hipotesis. Hasil penelitian ini membuktikan bahwa partisipasi anggaran, evaluasi anggaran, umpan balik, serta sistem pengendalian intern pemerintah berpengaruh secara signifikan terhadap kinerja manajerial aparat pemrintahan daerah Indramayu. Sedangkan variabel kejelasan anggaran tidak berpengaruh signifikan terhadap kinerja manajerial aparat pemerintahan daerah Indramayu.Hal ini membuktikan bahwa semakin jelas anggaran dalam penyusunan anggaran maka semakin menurun kinerja aparat pemda dalam melaksanakan tugas dan tanggung jawabnya. Kata kunci : partisipasi penyusunan anggaran, kejelasan anggaran, umpan balik, evaluasi anggaran, sistem pengendalian intern pemerintah, kinerja. This study aims to analyze the budgetary participation , budgetary goal clarity, budgetary feedback, evaluation budgetary , internal control system of government have a significant effect the managerial performance of Local government officers of Indramayu. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers who were also commitment maker in the sense that they participate in budgeting and its implementation . Number of sample processed in the research is 97 samples and processed using SPSS program to examine hypothesis. The Research found out that budgetary participation, budgetary feedback, evaluation budgetary and internal control system ) significantly influence the performance of Local Government Officers of Indramayu.Otherwise, budgetary goal Clarity not influence the performance of Local Government Officers of Indramayu. Keywords : budgetary participation , budgetary goal clarity, budgetary feedback, evaluation budgetary , internal control system of government, managerial performance
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-15-071 |
| Call Number: | TA/55/15/061 |
| NIM/NIDN Creators: | 55512120047 |
| Uncontrolled Keywords: | partisipasi penyusunan anggaran, kejelasan anggaran, umpan balik, evaluasi anggaran, sistem pengenda. budgetary participation , budgetary goal clarity, budgetary feedback, evaluation budgetary , internal control system of government, managerial performance. Auditing, AUDT |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 12 Sep 2015 15:25 |
| Last Modified: | 11 Jul 2022 04:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/7605 |
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