DETERMINAN PARTISIPASI PENGANGGARAN DAN PENGARUHNYA TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH KABUPATEN BANYUMAS
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
Penulis: Sulung Wahyuningsih,
Bambang Agus Pramuka
Kode Jurnal: jpakuntansidd120440
