DETERMINAN PARTISIPASI PENGANGGARAN DAN PENGARUHNYA TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH KABUPATEN BANYUMAS

Sulung Wahyuningsih; Bambang Agus Pramuka

doi:10.14710/jaa.9.1.1-15

DOI: https://doi.org/10.14710/jaa.9.1.1-15

DETERMINAN PARTISIPASI PENGANGGARAN DAN PENGARUHNYA TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH KABUPATEN BANYUMAS

*Sulung Wahyuningsih - Universitas Jenderal Soedirman, Indonesia

Bambang Agus Pramuka - Universitas Jenderal Soedirman, Indonesia

BibTex Citation Data :

@article{JAA4357,
    author = {Sulung Wahyuningsih and Bambang Pramuka},
    title = {DETERMINAN PARTISIPASI PENGANGGARAN DAN PENGARUHNYA TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH KABUPATEN BANYUMAS},
    journal = {JURNAL AKUNTANSI DAN AUDITING},
  volume = {9},
    number = {1},
    year = {2012},
    keywords = {},
    abstract = { This study analyzed the effect of work attitudes, need for achievement, locus of control, anddecentralization on managerial performance of local government officers, with the budgetaryparticipation as an intervening variable, which was developed from the study of Din (2008). Datawas obtained from 115 SKPD officials of Banyumas regency using purposive sampling methodthrough questionnaires. Data analysis was performed with the Structural Equation Model (SEM).The results of this study indicated that there was no significant effect of work attitude on thebudgetary participation, but it has positive and significant direct impact on managerialperformance of local government officers. The need for achievement had a positive and significantimpact on budgetary participation, but it does not directly affect managerial performance of localgovernment officers. Locus of control did not have significant influence to the budgetaryparticipation and managerial performance of local government officers. Decentralization hadpositive and significant impact on budgetary participation and managerial performance of localgovernment officers. Budgetary participation has positive and significant impact on managerialperformance of local government officers. Budgetary participation was only mediating the effect ofneed for achievement on managerial performance of local government officers.  Keywords:work attitude, need for achievement, locus of control, decentralization, participationbudgeting, managerial performance, banyumas local government officials, },
   issn = {2549-7650},   pages = {1--15}  doi = {10.14710/jaa.9.1.1-15},
    url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/4357}
}

Citation Format:

Abstract

This study analyzed the effect of work attitudes, need for achievement, locus of control, anddecentralization on managerial performance of local government officers, with the budgetaryparticipation as an intervening variable, which was developed from the study of Din (2008). Datawas obtained from 115 SKPD officials of Banyumas regency using purposive sampling methodthrough questionnaires. Data analysis was performed with the Structural Equation Model (SEM).The results of this study indicated that there was no significant effect of work attitude on thebudgetary participation, but it has positive and significant direct impact on managerialperformance of local government officers. The need for achievement had a positive and significantimpact on budgetary participation, but it does not directly affect managerial performance of localgovernment officers. Locus of control did not have significant influence to the budgetaryparticipation and managerial performance of local government officers. Decentralization hadpositive and significant impact on budgetary participation and managerial performance of localgovernment officers. Budgetary participation has positive and significant impact on managerialperformance of local government officers. Budgetary participation was only mediating the effect ofneed for achievement on managerial performance of local government officers.

Keywords:work attitude, need for achievement, locus of control, decentralization, participationbudgeting, managerial performance, banyumas local government officials,

Fulltext

Article Metrics:

Article Info

Section: Research Articles

Language : EN

In Volume 9, Nomor 1, Tahun 2012

Recent articles

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERAN CORPORATE GOVERNANCE DALAM PRAKTIK RISK DISCLOSURE PADA PERBANKAN INDONESIA DETERMINAN PARTISIPASI PENGANGGARAN DAN PENGARUHNYA TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH KABUPATEN BANYUMAS More recent articles

Most cited articles

PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA More cited articles

Last update:

No citation recorded.

Last update: 2023-12-01 01:30:52

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).