Pengaruh Partisipasi Penyusunan Anggaran Pada Kinerja Aparat Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi

I G A M Asri Dwija Putri Putri,Tri Andriyani

doi:10.24843/eja.2019.v27.i02.p18

I G A M Asri Dwija Putri Putri, Tri Andriyani

Open Access

https://doi.org/10.24843/eja.2019.v27.i02.p18

Copy DOI

Journal: E-Jurnal Akuntansi	Publication Date: May 10, 2019
License type: cc-by

Affiliation: Udayana University

Abstract

The population in this study were officials who were authorized in budgeting, namely 37 OPDs in Badung Regency. This study amounted to 121 respondents. The data analysis technique of this research uses MRA. The variable budgeting participation has a positive effect on the performance of local government officials with the budgeting coefficient participation value (X1) of 0.342 with a significance level of 0.000 whose value is smaller than the real level of 0.05. Organizational commitment variable strengthens the influence of budgeting participation on the performance of local government officials, the interaction coefficient value of budgeting participation with organizational commitment (X1X2) is 0.281 with a significance level of 0.000. With a value of R ^ 2 of 0.766, which means that 76.6% of the variation in performance of local government officials is able to explain the variable budgeting participation, and with organizational commitment as a moderating variable. Keywords: Budgeting, performance of local government apparatus, regional apparatus organizations

Highlights

The population in this study were officials who were authorized in budgeting, namely 37 Organisasi Perangkat Daerah (OPD) in Badung Regency
Berdasarkan kondisi tersebut hanyak 121 kuesioner (82%) yang masuk dalam kriteria sampel untuk dapat diproses lebih lanjut
Hasil penelitian ini diharapkan mampu memberikan referensi, masukan dan tambahan informasi bagi pihak-pihak yang terkait dalam penyusunan anggaran pada Organisasi Perangkat Daerah Kabupaten Badung dalam mengambil keputusan dan menentukan kebijakan di masa yang akan datang terkait penyusunan anggaran sehingga nantinya dapat meningkatkan kinerja aparat pemerintah daerah di Kabupaten Badung

Summary

Introduction

The population in this study were officials who were authorized in budgeting, namely 37 OPDs in Badung Regency. Hipotesis yang diajukan dalam penelitian ini adalah: H2 : Komitmen organisasi memoderasi pengaruh positif partispasi penyusunan anggaran pada kinerja Aparat Pemerintah Daerah.

Results

Conclusion