Image of Pengaruh Sistem Pengendalian Intern Pemerintah, Kejelasan Sasaran Anggaran, Partisipasi Anggaran, Akuntabilitas Publik, Komitmen Organisasi, Dan Desentralisasi Terhadap Kinerja Manajerial (Studi Empiris Pada Opd Kota Payakumbuh)
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Pengaruh Sistem Pengendalian Intern Pemerintah, Kejelasan Sasaran Anggaran, Partisipasi Anggaran, Akuntabilitas Publik, Komitmen Organisasi, Dan Desentralisasi Terhadap Kinerja Manajerial (Studi Empiris Pada Opd Kota Payakumbuh)

This study aims to determine the effect of internal control system of the government, goal clarity budget, participation budget, public accountability, organizational commitment, and decentralization of managerial performance in the Payakumbuh City OPD. The population in this study is the OPD of Payakumbuh City. The sampling technique in this study was carried out with saturated sample techniques, namely all members of the population were sampled. Respondents in this study were the Head of the OPD and the Head of the Sub-Division of Finance of 29 OPD’s, totaling 58 respondents. Data collection was done by distributing 58 questionnaires, and all returned. Test data analysis in this study using the SPSS application. The data testing technique used is multiple regression analysis with the government's internal control system, clarity of budget targets, budget participation, public accountability, organizational commitment, and decentralization as independent variables, and managerial performance as the dependent variable. The results of statistical tests in this study are the clarity of budget targets and decentralization have a significant positive effect on managerial performance. While the government's internal control system, budget participation, public accountability, and organizational commitment have no effect on managerial performance.
Keywords: Internal Control System of the Government, Goal Clarity Budget, Participation Budget, Public Accountability, Organizational Commitment, Decentralization and Managerial Performance

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0221)
02 03. 119 (0221)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0221)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0221)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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