Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada SKPD Pemerintah Daerah Kota Padang)
Abstract: The aims of this
study is to obtain empirical evidence about the extent of the influence of
budget arranging participation on the performance of local government with
organization commitment as moderating variable. There hipothesis proposed in
this research, H1: budget arranging partisipation positive effect the
performance of local government, H2: budget arranging participation positive
influence on the performance of local government and this influence will be
stronger if organization commitment is high. The population of this study are
all SKPD in Padang City, the samples were taken by using total sampling. In
this study used primary data. Data collection method that used survey
techniques by distributing questionnaires to the respectiv , area head,
superintendent, and sub units head of the finance. The method of statistical
was moderated regression analysis (MRA).
The results of this study indicate that (1) a significant positive impact
on the arranging partisipation to the performance of local government 0.003
< 0.05 so H1 is received, (2) organization commitment does not significant
influence relation between budget arranging participation on the performance of
local government level 0.683 > 0.05 so that H2 is rejected.
Penulis: Messa Mongeri
Kode Jurnal: jpakuntansidd130722
