Pengaruh Budaya Organisasi Dan Komitmen Organisasi Terhadap Hubungan Partisipasi Penyusunan Anggaran Dengan Kinerja Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kab. Tanah Datar)

Abstract

Absctract

This study aimed to examine:1) The effect of budget participation on the performance of local government, 2) influence of organizational culture on the relationship between budgetary participation with local government performance, 3) influence commitment to the relationship oraganissi budget participation with local government performance. This study classified the type of research that is causative. The population in this study is on education SKPD Tanah Datar. The selection of the sample with total sampling methods. The data used in this study of primary data. Data collection techniques with survey techniques by distributing questionnaires to the respective Head of Department / Division / Section in each on education. Analytical methods used are Moderated Regression Analysis (MRA). The results demonstrate that 1) Participation budgeting positive significant effect on the performance of local government, 2) organizational culture oriented people can not strengthen the relationship between the participation of local government performance anggaranterhadap preparation, 3) organizational commitment can not strengthen the participation relation to the performance of the government budget areas

Key words : Organizational Culture, Organizational Commitment, Participatory Budgeting, and Performance of Local government