CD Tesis
Pengaruh Partisipasi Penyusunan Anggaran, Motivasi Dan Pelimpahan Wewenang Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial (Studi Empiris Di Organisasi Perangkat Daerah Provinsi Riau)
This study aims to examine and analyze the effect of budgeting participation, motivation and delegation of authority in budgeting on managerial performance in the regional apparatus organizations of Riau Province. Managerial performance is something that needs attention in line with the statement of the Riau Provincial Government which reinforces its commitment to accelerating the realization of the Regional Revenue and Expenditure Budget. This is manifested by a plan to evaluate the Regional Apparatus Organizations which are still considered low in terms of the realization figures. In addition to budget efficiency and effectiveness of the performance of the State Civil Apparatus, the Governor of Riau will streamline the organizational structure of the Regional Apparatus within the Riau Provincial Government. This is as efficiency and effectiveness, efficiency due to lack of budget and effectiveness because it is less effective so that in the future the head of the department and the head of the department can work more optimally. Based on these problems, this research was conducted at the Regional Lifesaving Organization of Riau Province.The data used as a population amounted to 16,220 ASN with 220 respondents at the manager level consisting of the Head of OPD, Head of Subdivision, and Head of Division / Head of Section. Data collection techniques using questionnaires and data analysis using multiple linear regression. The results showed that there was a significant effect of budgetary participation, motivation and delegation of authority on managerial performance. Based on the research results, the provincial apparatus organization of Riau must be able to overcome problems with managerial performance which are influenced by budgetary participation, motivation and delegation of authority in budget formulation.
Keywords: Managerial Performance, Participation in Budgeting, Motivation and Delegation of Authority
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