Mustikarani, Eva (2017) PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, STRUKTUR DESENTRALISASI, AKUNTABILITAS PUBLIK DAN PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL Pada Kementerian Hukum dan HAM Propinsi Banten. Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aimed to examine the effect of budget participation, budget goal clarity, decentralized structure, public accountability and internal control on managerial performance. The object of this study is the unit of work environment of the Regional Office of the Ministry of Justice and Human Rights Banten province. Of the 198 questionnaires distributed to respondents, 160 questionnaires that can be processed. The questions questionnaire measured with a scale of 1-5. Data were analyzed by using the method of data analysis through SPSS version 22. The results of this study states budget participation has positive influence on managerial performance. Budget goal clarity positive effect on managerial performance. Decentralized structure has positive influence on managerial performance. Public accountability has positive influence on managerial performance. Internal control has positive influence on managerial performance. Keywords: Managerial Performance, Budget Participation, Budget Goal Clarity, Decentralized Structure, Public Accountability, Internal Control.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, kejelasan sasaran anggaran, struktur desentralisasi, akuntabilitas publik dan pengendalian internal terhadap kinerja manajerial. Objek dari penelitian ini adalah satuan kerja – satuan kerja dilingkungan Kantor Wilayah Kementerian Hukum dan HAM provinsi Banten. Dari 198 kuesioner yang disebar kepada responden, sebanyak 160 kuesioner yang dapat diolah. Pertanyaan-pertanyaan kuesioner diukur dengan skala 1-5. Data dianalisis dengan menggunakan metode analisis data melalui program SPSS versi 22. Hasil dari penelitian ini menyatakan partisipasi anggaran berpengaruh positif terhadap kinerja manajerial. Kejelasan sasaran anggaran berpengaruh positif terhadap kinerja manajerial. Struktur desentralisasi berpengaruh positif terhadap kinerja manajerial. Akuntabilitas publik berpengaruh positif terhadap kinerja manajerial. Pengendalian interal berpengaruh positif terhadap kinerja manajerial. Kata Kunci: Kinerja Manajeral, Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Struktur Desentralisasi, Akuntabilitas Publik, Pengendalian Internal. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 25 Nov 2021 09:12 | |||||||||
| Last Modified: | 25 Nov 2021 09:12 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/9022 |
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