CD Tesis
Pengaruh Ketepatan Skedul Penyusunan Anggaran, Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Aparatur Sipil Negara Di Lingkungan Sekretariat Daerah Provinsi Riau
Regional financial management is the whole activity which includes planning, implementing, administering, reporting, accountability, and regional financial supervision. The accuracy of the schedule, participation and clarity of budget targets will help local government officials to achieve the expected budget performance, where by knowing the accuracy of the schedule, participation and clarity of budget targets, the level of employee performance in budget execution can be achieved. The accuracy of the schedule, the participation and clarity of clear budget targets, will make it easier to account for the success or failure of the implementation of organizational tasks in order to achieve the goals and objectives that have been set previously. The formulation of the problem in this study is how the influence of the accuracy of the budgeting schedule, budget participation and the clarity of budget targets on the performance of the State Civil Apparatus in the Regional Secretariat of Riau Province
The study was carried out at the Regional Secretariat of Riau Province which consisted of 8 (eight) bureaus. This research is a quantitative research with a causal relationship dimension with 86 respondents. Data analysis method used in this study is a multiple linear regression model
The results showed that the variable accuracy of budgeting schedules, budgetary participation and clarity of budget targets had a significant effect on the performance of employees at the Regional Secretariat of Riau Province. This proves that the better the implementation of the accuracy of budgeting schedules, budget participation and the clarity of budget targets at the Riau Province Regional Secretariat, the better the performance produced by employees at the Riau Provincial Secretariat will be. Simultaneously the variables of the accuracy of budgeting schedules, budget participation and clarity of budget targets affect the performance of employees at the Regional Secretariat of Riau Province, amounting to 60.8% while the remaining 39.2% is the influence of other independent variables not explained by this research model.
Keywords : Accuracy of Budget Preparation Schedule, Budget Participation, Budget Target Clarity and Performance
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