PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI Studi pada Pemerintah Daerah Kabupaten Temanggung

This research is aimed to examine the effect of budget arragement participation, organization culture and leadership style toward local goverment officials performance, with organization commitment as moderating variable on local government of Temanggung. Budget is an effective short tem arrangement, high scale of budget arragement participation,organization culture and leadership style toward local goverment officials performance, and organization commitmen can support budget run well. Populations in this research are local government officials in SKPD Temanggung. Object in this research are head of division, division head, sub-division head and section head, data collection methode in this research with survei and questionaire. Data analysis technique used in this research are double linier regression and moderated regression analysis. The results of this research show that budget arrangement participation and leadership style influence the local government performance, organization commitment can moderate organization culture effect and leadership style toward local government performance, but it can not moderate budget arrangement participation effect toward local government officials performance.

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Performance-Based Budgeting in Public Sector and Managerial Performance with Leadership as Moderating Variable

International Journal of Service Management and Sustainability ◽

10.24191/ijsms.v5i1.9865 ◽

2020 ◽

Vol 5 (1) ◽

pp. 177

Author(s):

Indrawati Yuhertiana ◽

Fatun Fatun

Keyword(s):

Public Sector ◽

Local Government ◽

Leadership Style ◽

Hypothesis Test ◽

Partial Least Square ◽

Least Square ◽

Government Officials ◽

Managerial Performance ◽

Analysis Technique ◽

Government Work

This is a research of managerial performance in public sector. This research has two objectives, first, to test the effect of performance-based budgeting to performance of government officials. Second, examine the role of leadership style in moderating the effect of performance-based budgeting on the performance of government officials. This research uses a quantitative approach. The questionnaires were distributed to local government officials in Pamekasan regency, Indonesia. The sampled 131 respondents were civil servants working in local government work units. The analysis technique uses Partial Least Square. Hypothesis test results found that performance-based budgeting affects the managerial performance of government officials. However, leadership has not proven to play a role as a variable that is able to moderate the effect of performance-based budgeting on the performance of government officials.

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Pengaruh Partisipasi Penyusunan Anggaran Pada Kinerja Aparat Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p18 ◽

2019 ◽

pp. 1316

Author(s):

Tri Andriyani ◽

I G. A. M. Asri Dwija Putri

Keyword(s):

Data Analysis ◽

Organizational Commitment ◽

Local Government ◽

Interaction Coefficient ◽

Government Officials ◽

Significance Level ◽

A Value ◽

Analysis Technique ◽

Positive Effect ◽

Local Government Officials

The population in this study were officials who were authorized in budgeting, namely 37 OPDs in Badung Regency. This study amounted to 121 respondents. The data analysis technique of this research uses MRA. The variable budgeting participation has a positive effect on the performance of local government officials with the budgeting coefficient participation value (X1) of 0.342 with a significance level of 0.000 whose value is smaller than the real level of 0.05. Organizational commitment variable strengthens the influence of budgeting participation on the performance of local government officials, the interaction coefficient value of budgeting participation with organizational commitment (X1X2) is 0.281 with a significance level of 0.000. With a value of R ^ 2 of 0.766, which means that 76.6% of the variation in performance of local government officials is able to explain the variable budgeting participation, and with organizational commitment as a moderating variable. Keywords: Budgeting, performance of local government apparatus, regional apparatus organizations

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