Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Organisasi, Komitmen Organisasi, Motivasi, Desentralisasi, dan Job Relevant Information Sebagai Variabel Moderasi
Abstract: This research was
conducted to examined the influence of budgetary Participation to the
performance of local government apparatus
with organizational culture, organizational commitment, motivation,
desentralization, and job relevant information as a moderating variable. The
samples in this study using purposive sampling that is non probability sample
that conform with certain criteria or
considerations. The sample in this study are structural officials in the
District Government of Kulon Progo which amounted to 104 respondents. The
results of this study indicate that budgetary participation is not influence
positive on the performance of local government apparatus. Organizational
culture as a moderating role in the relationship between budgetary
participation on the performance of local government apparatus. Organizational
commitment, motivation, decentralization, and job relevant information can’t
moderate the relationship between the budgetary participation with the
performance of local government apparatus.
Keywords: Budgetary
Participation; The Performance of Local Government Apparatus; Organizational
Culture; Organizational Commitment; Motivation; Decentralization; Job Relevant
Information
Penulis: Ietje Nazaruddin,
Henry Setyawan
Kode Jurnal: jpakuntansidd110287
