scholarly journals The Effect of Budget Participation on Managerial Performance with Organizational Commitment and Motivation as Moderating Variables (Empirical Study at the Local Government Work Unit Office of Ende Regency)

2020 ◽  
Author(s):  
Iriany Dewi Soleiman ◽  
Sabra B. Wahab Thalib
Keyword(s):  
Organizational Commitment ◽  
Local Government ◽  
Empirical Study ◽  
Work Unit ◽  
Managerial Performance ◽  
Moderating Variables ◽  
Government Work

scholarly journals KEJELASAN SASARAN ANGGARAN DAN SISTIM PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERATING

2016 ◽  
Vol 7 (1) ◽  
pp. 28-39
Author(s):  
Paulus Peka Hayon
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Local Government ◽  
Empirical Study ◽  
Work Motivation ◽  
Managerial Performance ◽  
Simultaneous Effect ◽  
Government Work ◽  
Accounting Control

The aims of the research are to investigate and analyze 1) the effect of  the clarity budget goal on the managerial performance of local government, 2) the effect of accounting control system on the managerial performance of local government, 3) the simultaneous effect of the clarity of budget goal, accounting control system, and work motivation on managerial performance, 4) the effect of motivation as the moderating variable that makes the correlation between the clarity of budget goal and accounting control system strong on the managerial performance of local government.  The population of the research were the officials who were budget providers   and users and responsible for accounting control system. The sample consisted of 102 people and the data were analyzed using moderating regression analysis.  The results of the research indicate that  1) the clarity of budget goal  has effect on the managerial performance of local government, 2) accounting control system has affect on the managerial performance of local government, 3) the clarity of budget goal, accounting control system, and work motivation simultaneously have affect on the managerial performance of local government, 4) work motivation can become moderating variable affecting the clarity of budget goal on the managerial performance of local government. Work motivation can not become effect moderating variable of accounting control system on the managerial performance of local government (an empirical study at SKPD  of Merauke Regency).

PENGARUH DESENTRALISASI DAN KOMITMEN ORGANISASIONAL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DAN KINERJA MANAJERIAL

2009 ◽  
Vol 13 (3) ◽  
pp. 326
Author(s):  
Ikhsan Budi Rihardjo
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Local Government ◽  
Empirical Result ◽  
Managerial Performance ◽  
Government Organization ◽  
Moderating Variables ◽  
Participative Budgeting ◽  
The Relationship ◽  
Simple Regression

The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether  decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly.

scholarly journals Effect of budget participation towards regional government managerial performance

2019 ◽  
Vol 6 (3) ◽  
pp. 101-107 ◽  
Author(s):  
Fransiscus De Romario ◽  
I Gusti Ayu Made Asri Dwija Putri ◽  
I Dewa Nyoman Badera ◽  
I Nyoman Wijana Asmara Putra
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Local Government ◽  
Leadership Style ◽  
Sampling Technique ◽  
Relevant Information ◽  
Survey Method ◽  
Regional Government ◽  
Managerial Performance ◽  
Moderating Variables

This research was intended at examining the effect of budget participation towards managerial performance with organizational commitment, job-relevant information, organizational culture, and leadership style as moderating variables on local government in Sikka Regency, NTT. The questionnaire survey method was distributed to local government structural officials. The sampling technique was purposive sampling method. The data analysis technique used moderated regression analysis method. The results of the study showed: 1) budget participation has a positive effect on managerial performance, 2) organizational commitment was not able to moderate the effect of budget participation on managerial performance, 3) job-relevant information was able to act as a moderator that strengthens the effect of budget participation on managerial performance, 4) organizational culture was not able to moderate the effect of budget participation on managerial performance, 5) the leadership style was not able to moderate the effect of budget participation on managerial performance.

scholarly journals PENGARUH DESENTRALISASI DAN KOMITMEN ORGANISASIONAL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DAN KINERJA MANAJERIAL

2018 ◽  
Vol 13 (3) ◽  
pp. 326-348
Author(s):  
Ikhsan Budi Rihardjo
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Local Government ◽  
Empirical Result ◽  
Managerial Performance ◽  
Government Organization ◽  
Moderating Variables ◽  
Participative Budgeting ◽  
The Relationship ◽  
Simple Regression

The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether  decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly. 

scholarly journals Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi

2021 ◽  
Vol 6 (2) ◽  
pp. 149-165
Author(s):  
Yunita Christy ◽  
Maria Natalia ◽  
Sinta Setiana ◽  
Richard Anthony
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Work Motivation ◽  
Manufacturing Companies ◽  
Managerial Performance ◽  
Correlation Test ◽  
Moderating Variables ◽  
Managerial Level ◽  
Positive Effect ◽  
Regression Correlation

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation

scholarly journals Deparmental Auction State Officers’ Public Service of Makassar City

2018 ◽  
Author(s):  
Lukman Hakim
Keyword(s):  
Local Government ◽  
Public Service ◽  
The State ◽  
Observation Data ◽  
Work Unit ◽  
Good Service ◽  
City Administration ◽  
Civil Registration ◽  
Government Work ◽  
Leading Position

This research was focused on Public Service of departmental auction state officers of Makassar . It aimed to determine the state officers’ performance who passed departmental auction that had been assessed based on competence, and integrity in particular, the ability to provide and develop good service to the community at the 9 Local Government Work Unit (SKPD) Makassar, namely the Regional Revenue Board of Makassar City, the Land Board of Makassar City, the Office of Investment and Integrated One Stop Service of Makassar City and the Department of Population and Civil Registration of Makassar City, Ujung Pandang District Office, Makassar District , Rappocini District , Bontoala District , and Panakkukang District . The 9 SKPD were chosen purposively from 53 SKPD within the Makassar City Administration by considering the representation of SKPD of the Agency and the Department as well as the representation of the district Institution located in the northern, middle and southern part of Makassar City. Interviews and observation data were collected by 3 interviewers and narrated as facts and elaborated by the research team with qualitative and normative studies. The result of the research shown that the state officers’ performance in Makassar city administration area had been able to develop good service to the society at 9 Local Government Work Unit (SKPD) of Makassar City. However, it was necessary to improve the quality of human relations especially for the leading position of all SKPD so that the communication can be better served to the citizens. System reward dan punishment need to be upgraded and enforced as a trigger of employees’ motivation in work.

scholarly journals INFLUENCE OF CLARITY OF BUDGET TARGET TOWARDS MANAGERIAL PERFORMANCE OF SATUAN KERJA PERANGKAT KOTA (SKPK) OF KOTA BANDA ACEH

2018 ◽  
Vol 1 (1) ◽  
pp. 13-26
Author(s):  
M Miranda ◽  
A Aliamin
Keyword(s):  
Financial Statements ◽  
City Government ◽  
Work Unit ◽  
Managerial Performance ◽  
Government Work ◽  
Independent Variable ◽  
The Impact ◽  
Banda Aceh ◽  
Research Show

This study aims to determine the effect of clarity of budget targets with managerial performanceof City Government Work Unit (Satuan Kerja Perangkat Kota/SKPK) of Banda Aceh. The samplein the study amounts to 90 people from the total population. The data are collected by usingquestionnaires; and they are analyzed qualitatively and quantitatively. Data analysis is conductedto see the impact of dependent variable towards the independent variable using simple regressionequation analysis using SPSS V 22 program. The results of research show positive linear relationand correlation between clarity of budget target and managerial performance. Furthermore, thereis positive and significant influence of clarity of budget target variable on managerial performanceof City Government Work Unit of Banda Aceh. Lastly, this study aims to determine the effect ofaccounting information system of the quality of financial statements of the Office of FinancialManagement Agency of Banda Aceh.

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

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.

PENGARUH TEMUAN, TINGKAT PENYIMPANGAN, OPINI AUDIT, DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 1 ◽  
pp. 97-110
Author(s):  
Akhmad Priharjanto ◽  
Yusniar Yuliana Wardani
Keyword(s):  
Local Government ◽  
Financial Statement ◽  
Mandatory Disclosure ◽  
Work Unit ◽  
Accounting Standard ◽  
Full Disclosure ◽  
Governmental Accounting ◽  
Local Characteristics ◽  
Government Work ◽  
Audit Opinions

Disclosure is the most important aspect in financial statement. Full disclosure provides an easy understanding about the contents for user in order to make precise decision. This research examines full disclosure of Local Government Financial Statement (LKPD) in Indonesia based on Governmental Accounting Standard (SAP). Moreover, this research explains factors that affect the mandatory disclosure level of province's financial statement in Indonesia from 2009 until 2012 . Those examined factors are audit opinions, audit findings, the level of audit irregularities and local characteristics specifically regional assets, dependency level, the size of area, population, and local government work unit (SKPD). 

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