PENGARUH KARAKTERISTIK PROSES PENGANGGARAN TERHADAP KINERJA ANGGARAN DI KEJAKSAAN RI

Abstract

Budget is an important factor for the operational implementation of an organization as well as one of the tools of management control. Gupta and Govindarajan (1984) uses a contingency approach to evaluating various conditional factors that may affect the effectiveness of the system of budgeting on performance budget. One important thing is the importance of the commitment budget goals. Budget goal commitment has the potential to improve performance, therefore, has been the focus of several studies. Chong and Chong (2002) found that the opportunity to be involved in budgeting will increase the commitment to the objectives of the budget so that it can produce better performance. Information plays an important role in a system. Chong and Chong (2002) states that the information flow can improve performance. The existence of relevant information can be considered to take some alternative steps to improve the achievement of targets, in addition can also be used as an effort to increase the participation of employees to obtain information related to the task. This study was conducted on 121 work units Attorney in Java and based on the premise that the Attorney General which is a government agency in the field of law, especially the prosecution, requires a measurement model for the effect on the budget performance budgeting system. Statistical analysis was performed descriptively with the help of SPSS and inferential statistics with the help of SEM-AMOS application 18. This study stresses the indirect relationship above the effect of the characteristics of the budgetary purposes when considering the budget performance budget goal commitment and job relevant information as an intervening variable , Results of testing the hypothesis generate empirical evidence that the budget goal commitment does not function as an intervening variable in our model is constructed and proved the hypothesis 1 through 5 are not accepted. JRI serves as an intervening variable in the influence of the characteristics of budget goals except in budget evaluation variables, evidenced by hypothesis 6, 7, 8, 10 accepted and not accepted hypothesis 9. Keywords: budgetary participation, budget goal clarity, feedback budget, budget evaluation, tightness budget goals, budget goal commitment, job relevant information (JRI), and budget performance.