CD Skripsi

Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial Pemerintah Dengan Keadilan Prosedural Dan Komitmen Organisasi Sebagai Pemoderasi Pada Satuan Kerja Perangkat Daerah (Skpd) Di Kota Pekanbaru

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The aims of this research is to test and analyze empirically the effect of budget participation on managerial performance in Pekanbaru. To test and analyze empirically about whether procedural fairness and organizational commitment can moderate the effect of budget participation on managerial performance in Pekanbaru. The population in this study were all employees at all instances in Pekanbaru. The sample techniques in this study using purposive sampling method, samples are staff who prepare financial statements in each of the sectors in Pekanbaru, which consists of the Head of Department, Head of Finance and Finance Section Staff as many as 123 people. Analysis of data using Moderated Regression Analysis (MRA). The test results showed that budget participation has a significant influence on managerial performance SKPD in Pekanbaru with significant level of 0,000. Budget participation moderated procedural fairness has no significant effect on managerial performance of SKPD in Pekanbaru with significant level of 0.090. Budget participation moderated organizational commitment. has a significant influence on managerial performance SKPD in Pekanbaru with significant level of 0,034.
Keywords: Participation Budget, Managerial Performance, Justice and Organizational Commitment

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0042)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xiv, 96 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 116 (0042)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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