CD Skripsi
Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Dan Tata Kelola Pemerintah Terhadap Kinerja Pemerintah Daerah Dimoderasi Komitmen Organisasi (Studi Empiris Pada Opd Kabupaten Bengkalis)
ABSTRACT
This study aims to find empirical evidence related to the effect of budgetary
participation, clarity of budget goals, and government governance on local
government performance, as well as the moderating effect of organizational
commitment on local government performance.
The population of this study is the Regional Apparatus Organization in
Bengkalis Regency. The sample of this study was selected using purposive
sampling technique, namely a sampling technique that uses several criteria to
determine the sample to be used. Hypothesis testing was carried out with the help
of the SPSS 25 statistical test tool, while the data used were questionnaires that
had been filled out by each OPD.
The results of this study indicate that 1) budgetary participation affects the
performance of local governments, 2) clarity of budget targets affects the
performance of local governments, 3) government governance does not affect the
performance of local governments, 4) there is no effect of budgetary participation
on government performance. regions through organizational commitment, 5)
there is no effect of clear budget targets on local government performance
through organizational commitment, 6) there is an influence of government
governance on local government performance through organizational
commitment.
Keywords : Participation in Budgeting, Clarity of Budget Goals, Governance,
Local Government Performance, Organizational Commitment
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