CD Skripsi
Pengaruh Partisipasi Anggaran Dan Akuntabilitas Publik Terhadap Kinerja Manajerial Dengan Pengawasan Internal Sebagai Pemoderasi (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru)
The research is conducted to examine the effect of budgeting participation and
public accountability on managerial performance with internal monitoring as
moderating in Pekanbaru City Organization. The population in this research were
all OPD in Pekanbaru City. Samples was determined by using purposive
sampling method. Data collection was carried out by distributing questionnaires
to 99 respondents, and only 93 questionnaires can be used in this study. Data
analysis methods used are Multiple Linear Regression and Moderated Regression
Analysis (MRA) using SPSS version 17.0. The results showed that budgetary
participation affected managerial performance with significant values (0.027)
ttable (1.987). Public accountability affected
managerial performance with significant values (0.019) ttable (1.987). Internal monitoring can moderate the relationship between
budgetary participation on managerial performance with a significant value of
(0,04) < (0,05) and tcount (2,054) > ttabel (1,987). Internal monitoring can moderate
the relationship between public accountability on managerial performance with a
significant value of (0.007) < (0.05) and tcount (2,783)> ttable (1.987).
Keywords: Managerial Performance, Budgeting Participation, Public
Accountability, Internal Monitoring.
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