PENGARUH KEADILAN PERSEPSI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH DALAM PENYUSUNAN ANGGARAN DI KABUPATEN PELALAWAN
Abstract: Performance
measurement is a tool to improve the quality of decision making in the
preparation of the budget. By making measurements of performance then we can
ascertain whether the decision-making done precisely and objectively. In local
government budgets are used to assess the success of the organization to
improve the welfare of the surrounding community. The purpose of this study was
to examine the influence of social factors on the performance of local
governments in preparing the budget in Pelalawan district. Social factor is the
interaction between individuals within an organization. These factors are
justice perceptions and organizational culture. The population in this research
are government agencies Pelalawan district. Data obtained by the census method
by distributing a questionnaire addressed to the Chief and Chief of the
Division of randomly selected groups. Data were processed using SPSS version
13. Results of regression analysis conducted indicates that simultaneously (F
test) was obtained value of F = 12.332, this means that justice perceptions and
organizational culture has a positive influence and simultaneously influence
the government's performance in preparing the budget. Partially, only the
variables that influence the organizational culture of government performance,
while the variable does not influence the justice perceptions of government
performance.
Penulis: Yuneita Anisma,
Rusdiana Oktavia
Kode Jurnal: jpakuntansidd080101
