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Pengaruh Karakteristik Tujuan Anggaran Dan Pengendalian Intern Terhadap Kinerja Aparat Pemerintah Daerah (Studi Empiris Pada Opd Kota Pekanbaru Tahun 2017)

This research was conducted on employees who work in OPD Pekanbaru City. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the source, then in the data collection techniques, sampling is done by purposive sampling method of sampling technique with certain considerations (Sugiyono, 2012: 392) with 80 respondents working in OPD Pekanbaru City. these data were analyzed using multiple regression with SPSS Version 20. This study aims to determine the effect of Budgetary Participation, Clarity of Budget Objectives, Budget Feedback, Budget Evaluation, Difficulties of Budget Objectives, Internal Control on Performance of Local Government Apparatus. The main issues that will be explained by the researcher are as follows: To see how big influence between dependent variable with independent variable. The results of this study indicate that the Participation Budget Formulation effect on the performance of local government officials with the value of t coun t> t table is 2.171 > 1.985, Clarity of Budget Objective effect on Performance of Local Government Apparatus with t count > t table is 3.674 > 1.985, Feedback Budget influential on Performance of Local Government Apparatus with t count > t table that is 2.322 > 1.985, Budget Evaluation effect on Performance of Local Government Apparatus with t count > t table is 3.794> 1.985, Budget Objectives Difficulties affect the Performance of Local Government Apparatus with the value of t count > t table that is 4.967 > 1.985, and Internal Control influence on Performance of Local Government Apparatus with t count > t table is 4.602 > 1.985. So the conclusion of this research is all hypothesis presented acceptable.
Keywords : Performance of Local Government Officials, Budgetary Participation, Clarity of Budget Objectives, Budget Feedback, Budget Evaluation, Difficulties of Budget Objectives, Internal Control.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0002)
02 03. 118 (0002)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 118 (0002)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 129 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0002)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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