PENGARUH ENVIRONMENT CONTROL TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA PEMERINTAH (STUDI EMPIRIS PADA SKPD DI KABUPATEN ACEH BESAR)
ABSTRACT: The performance of
government, particularly local governments still have to be improved because it
has a very important role in serving the community. Improving the performance
of government can be improved with variable budget participation because it can
increase the effectiveness of the subordinates’ performance. The budget
participation will be more effective by applying the Control Environment
variables which is the core of the internal control system of government.
This research was conducted on existing SKPD Aceh Besar . This study aims
to find out the influence of the Control Environment on the relationship
between budget participation and the performance of government. The samples
used were the heads of esselon on existing SKPD in Aceh Besar district as many
as 88 people of 54 SKPD that obtained by stratified random sampling method. The
data used is primary data obtained through the distributing of questionnaires
to the officials in SKPD involved the arranging of budget participation which
analyzed by using multiple linear regression models and then this test is
coupled with t-test and f-test, to see the influence of Control Environment on
the relationship between budget participation and the performance of
government. The influence is individually or unity.
Partially, the result of research showed that budget participation,
Control Environment, and interaction between budget participation and Control
Environment significantly influence to the performance of government.
Simultaneously it indicates that budget participation and Control Environment
significantly influence the performance of government. The best implementation
of budget participation and Control Environment will further increase the performance
of government.
Keywords: the performance of
government, budget participation, and Control Environment
Penulis: Jalaluddin, Khairul
Ibad
Kode Jurnal: jpakuntansidd1000103
Artikel Terkait :
Jp Akuntansi dd 2010
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