Pengaruh Gaya Kepemimpinan Sebagai Variabel Moderating Dalam Hubungan Antara Partisipasi Penyusunan Anggaran Terhadap Kinerja Instansi Pemerintah (Studi Empiris Satuan Kerja Perangkat Daerah Kota Padang)
Abstract: This study aimed to
examine: 1) the effect of budgetary participation on performance of government
agencies, 2) the effect of leadership styles on the relationship of budgetary participation and the performance
of government agencies.
Population of this study is regional work unit in Padang. Sample
selection is using total sampling method. data of this study is primary data
that was collected survey techniques by distributing questionnaires to
respondent. and respondent were head regional work unit and the entire head
section regional work unit. Statistical analysis was moderated regression
analysis.
The research proves that 1) Budget participation does not affect the
performance of government agencies. 2) Leadership Styles gives positive
significant effect on the performance of government agencies, the effects are
stronger when it using the relationship-oriented leadership style.
This study suggested the next researcher to use method of field surveys
and interviews to assess the extent of influence between variables. The
implication of those findings for Padang city’s governments should be able to
consider an employee's participation in the budget process so the
responsibilities that given can be implemented in earnest.
Penulis: Bayu Fitra Setiawan
Kode Jurnal: jpakuntansidd130732
