CD Skripsi

Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Akuntabilitas Publik, Desentralisasi Dan Sistem Pengendalian Intern Terhadap Kinerja Manajerial Pemerintah Daerah (Studi Kasus Pada Opd Kabupaten Kepulauan Meranti)

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ABSTRACT
This study aims to determine (1) Does budgetary participation affect
managerial performance, (2) Does clarity of budget targets affect managerial
performance, (3) Does public accountability affect managerial performance, (4) Does
decentralization affect managerial performance, (5) Does the internal control system
affect managerial performance.
The population used in this study were all regional apparatus organizations
(OPD) of Meranti Islands Regency. The sample was determined using purposive
sampling and obtained a sample of 192 respondents from 32 OPD. The type of data
used in this study is primary data obtained by using a list of questions (curated). Data
analysis was performed using the SmartPLS 4.0 program.
The results of the study using the Path Coefficients test (Mean, STDEV, t-
Value) show that the variables of budget participation, clarity of budget targets have
an effect on managerial performance. For public accountability variables,
decentralization and internal control systems show no effect on managerial
performance.
Keywords: Managerial Performance, Participation in Budgeting, Clarity of Budget
Targets, Public Accountability, Decentralization, Internal Control System.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702110096

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702110096

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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